論時效起算時點與時效障礙事由

The Starting Time of Prespcription and the Impediments on Prescription

本文檢討消滅時效之起算時點，由客觀說轉變為主觀說。本文並檢討消費借貸契約之返還請求權、委任契約之財物交付請求權、債務不履行之損害賠償請求權及代償請求權等，消滅時效如何起算之爭議。此外，本文整理德國、日本、歐洲契約法原則等關於時效障礙事由之規定。我國民法僅有時效中斷與不完成二類，未來民法修訂，將對時效停止制度予以一般化，就債權人起訴及當事人進行協商期間，不計入時效期間。最後，關於承攬人依情事變更原則起訴請求增加給付之判決，其除斥期間在實務上爭議甚鉅，本文一併檢討之。

This paper is to review the starting time of prescription, which is involved in the dispute between the objective theory and the subjective theory. In particular, it examines some controversial cases on the claims arising from the contract of loans, the contract of mandate, the claims on damages, and the claim on substitute performance. This paper also explores the impediments on the prescription in German and Japanese new civil codes and the Principles of European Contract Law. In Taiwan, the Civil Code does not provide any articles on the suspension of prescription, while it is covered by German Civil Code. The suspension of prescription will be included in the Taiwan Civil Code to cover the filing of lawsuits and the parties’ negotiation. At last, the statute of repose for a claimant to make a claim on the increase of reimbursement under the doctrine of the change of circumstance for the contract of work is discussed.