臺灣當前推動文化資產信託業務的幾點芻議

The Feasibility and Drawbacks of Placing in Trust Taiwan's Cultural Heritage

近幾年臺灣各地有許多為回應老舊建築拆除而發起的老屋保存搶救運動，在這些搶救過程中，「信託」做為文化資產良善保護工具的可能性不斷被提出。但自1996年「信託法」頒布後，至今臺灣尚無老舊建築信託成功的案例。除了因為國內規定只有銀行業者擔任受託人才能享有公益信託稅賦優惠的法令限制外，是否還有其他因素影響文化資產信託在臺灣的實踐？本研究嘗試透過文獻分析與實地訪談英國文化資產信託組織的管理階層，探究信託在臺灣推動的理想與障礙。研究發現指出臺灣對文化資產管理專業的忽視，以及文化資產民間組織的營運策略不明等現象都是信託相關討論需優先關注的議題。

In the past few years, many campaigns have been launched in Taiwan to save historical houses, and putting those houses in trust to ensure the safeguarding is one of the popular proposals. But ironically, since the passing of the Trust Law in 1996, no historical house or building has been successfully put in trust. The stipulation that only bank-trustees qualify for certain tax deduction schemes designed for charitable trusts is a major hindrance. But is there any other factor that impedes the implementation of a trust system in the Taiwanese heritage sector? Through the analysis of literature and interviews carried out in the U.K. with the management level of the organizations such as the National Trust and English Heritage, this paper aims to study the feasibility of heritage-in-trust in Taiwan. The findings suggest that insufficient attention given to heritage management professionals and unclear management policies in heritage organizations in Taiwan are the top issues to be addressed.