財產獨立與資產分割之理論架構

Separate Patrimony and Asset Partitioning: A Theoretical Framework

民、商法中許多涉及財產之問題，均可由財產獨立與資產分割的理論架構綜觀。本文指出，資產分割亦應有法定類型限制，而現行法也隱然承認之。財產獨立性至少有四種類型：一自然人有複數概括財產、財產有管理人但沒有所有人、法人擁有財產、非法人團體之財產；分別在信託法、繼承法、公司法、破產法可以找到例子。資產分割可以分為防衛型資產分割與積極型資產分割，後者又可分為：弱型資產防禦、強型資產防禦、完全資產防禦、無資產防禦；在合夥、有限公司、無限公司、公寓大廈管理、繼承等法律規定中可以找到實例。

Many property issues in civil and commercial laws can be synthesized by a framework of separate patrimony and asset partitioning. This article identifies four categories of separate patrimony in Taiwan law: first, a natural person with multiple patrimonies; second, an asset with an administrator but without an owner; third, a legal person owning assets; and fourth, other intermediate categories. Concrete examples can be found in trust law, inheritance law, corporate law, and bankruptcy law, respectively. Asset partitioning has two types: defensive asset partitioning and affirmative asset partitioning, and the latter further contains several sub-types: weak entity shielding, strong entity shielding, complete entity shielding, and no entity shielding. Concrete examples are partnership, limited liability company, unlimited liability company, and inheritance.