兩岸合同解除制度之比較研究

Comparative Study on the Termination of Contract between Mainland and Taiwan

中國大陸與臺灣對於合同解除制度所採取的立法體例頗為類似，均為總分結合的模式。中國大陸合同法同時規定了合意解除、約定解除與法定解除，臺灣民法則未規定合意解除。中國大陸合同法將不可抗力作為法定解除的條件之一予以規定，臺灣民法未有此規定。臺灣民法將遲延給付、給付不能、給付拒絕和不完全給付作為一般法定解除的條件，中國大陸合同法則無關於給付不能作為解除條件之規定。中國大陸合同法對於解除權行使中的異議有相應規則，臺灣民法則無。兩岸法律對於合同解除的效果之規則亦十分接近，只是臺灣民法的規則更為詳盡。

The Legislative system on the termination of Contract between the Contract Law of Mainland and Civil Code of Taiwan is quite similar, that characterize the combination of General Provisions and Specific Provisions. The contents of the rules of termination is also rather analogous. However, there are some differences indeed. The Contract Law stipulates the termination in three types which includes agreement termination, conditional termination and statutory termination, while the Civil Code does not set the agreement termination. Force majeure is provided as one of the statutory termination condition in Contract Law, but we can’t find it in the Civil Code. Late in performance, impossible in performance, rejection in performance and improper in performance are the four general statutory termination conditions in the Civil Code of Taiwan, but impossible in performance is not stipulated in the Contract Law. The validity of the termination of contract between the two sides is also almost the same.