月旦知識庫
 
  1. 熱門:
 
首頁 臺灣期刊   法律   公行政治   醫事相關   財經   社會學   教育   其他 大陸期刊   核心   重要期刊 DOI文章
世新法學 本站僅提供期刊文獻檢索。
  【月旦知識庫】是否收錄該篇全文,敬請【登入】查詢為準。
最新【購點活動】


篇名
專門職業及技術人員資格取得之憲法問題──以司法院釋字第655號解釋為中心
並列篇名
Constitutional Issues on Special Qualifications for Professional and Technical Personnel: Discussions Focused on the Constitutional Court Interpretation No. 655
作者 林子傑 (T. C. Lin)
中文摘要
2007年6月15日立法院三讀通過增訂記帳士法第2條第2項:「依本法第三十五條規定領有記帳及報稅代理業務人登錄執業證明書者,得換領記帳士證書,並充任記帳士。」(下稱系爭規定)記帳士法第35條規定:「本法施行前已從事記帳及報稅代理業務滿三年,且均有報繳該項執行業務所得,自本法施行之日起,得登錄繼續執業。但每年至少應完成二十四小時以上之相關專業訓練。」(2004年6月2日立法院公布施行之)據此,原未經考試及格的「記帳及報稅代理業務人」,如合於記帳士法第35條規定,即可依新增訂之系爭規定,以登錄換照方式取得與須經考試及格之「記帳士」相同的資格。考試院(即本件釋字第655號解釋聲請人)主張系爭規定發生有牴觸憲法第86條第2款及釋字第453號解釋等之疑義,聲請解釋憲法。司法院於2009年2月20日公布釋字第655號解釋宣告系爭規定違憲且立即失效。本文從專門職業及技術人員資格取得之憲法問題,進一步分析討論該號解釋的來龍去脈以及所涉及之數項程序面與實體面憲法爭議,敬請方家正之。
英文摘要
On July 11, 2007, the Certified Public Bookkeepers Act was amended by adding Article 2, Paragraph 2: “Anyone issued a practice registration certificate as a bookkeeping and tax filing agent may convert that certificate to Certified Public Bookkeeper certificate and serve as a certified public bookkeeper in accordance with Article 35 hereof.” Further, Article 35, Paragraph 1 of that Act provides: “Those who have engaged in bookkeeping and tax filing agent business for at least three years before the implementation of this Act and have duly reported business income, may register to continue such practice as of the date this Act is implemented, provided, however, at least 24 hours of related professional training shall be accrued each year.” Therefore, the disputed provision entitles bookkeeping and tax filing agents not otherwise qualified through examinations as certified public bookkeepers to summarily acquire, by converting certificates, the same status as certified public bookkeepers licensed through examinations. The Examination Yuan argued:According to the J. Y. Interpretation No. 453, certified public bookkeepers are professionals. Their qualification for practice shall be obtained through examinations administered by the Examination Yuan in accordance with Article 86, Section 2 of the Constitution. Article 2, Paragraph 2 of the Certified Public Bookkeepers Act shall be announced invalid. J. Y. Interpretation No. 655, in turn, has thus been made. This paper therefore intends to provide a different perspective as to the analysis of the Interpretation at issue and its furtherance in the research thereon.
起訖頁 405-465
關鍵詞 專門職業人員會計師記帳士權力分立審查基準職業圖像憲法第86條釋字第453號釋字第655號Professionalsthe Certified Accountantthe Certified Public BookkeepersSeparation of PowersStandard of ReviewBerufsbildArticle 86 of the ConstitutionJ. Y. Interpretation No. 453J. Y. Interpretation No. 655
刊名 世新法學  
期數 201606 (9:2期)
出版單位 世新大學法學院
DOI 10.3966/199815542016060902004   複製DOI
QRCode
該期刊-上一篇 從家事紛爭當事人之「準諮商」需求談家事法院功能
 

新書閱讀



最新影音


優惠活動




讀者服務專線:+886-2-23756688 傳真:+886-2-23318496
地址:臺北市館前路28 號 7 樓 客服信箱
Copyright © 元照出版 All rights reserved. 版權所有,禁止轉貼節錄