論習慣法上之讓與擔保

A Study on Alienation Guarantee of Customary Law in Taiwan

讓與擔保是我國實務經由判例、學說發展而來，目的係為因應社會商業之需要，最高法院承認讓與擔保制度，並指明讓與擔保係謂擔保債務人或第三人之債務，移轉標的物之財產權於擔保權人，擔保權人僅於擔保目的範圍內，取得擔保物財產權。俟債權清償後，該擔保物即應返還於債務人或第三人；若有債務不履行之情形，擔保權人得就該擔保標的變賣而受清償且負有清算之義務。
讓與擔保標的多元，區分為不動產、動產、債權及其他種類之讓與擔保，企業可依自己融資之需求以現在或未來取得之資產，以個別或組合之方式作為擔保標的，藉以融通資金。讓與擔保之制度在國外蓬勃發展，相關法制漸趨成熟，然我國卻未制定相關之配套措施，仍停留在實務解釋、學說討論之階段。換言之，讓與擔保係債務人將擔保標的物之財產權設定給債權人，以達到擔保債務之目的，經我國實務長久運行儼然成為習慣法上之非典型擔保物權，應具有一定之物權效力，但是否需立法明文規定讓與擔保之相關制度，抑或是考量到商業擔保變遷之快速性及靈活性而僅透過實務運作彈性補充其內涵？
讓與擔保之發展過程中以不動產讓與擔保之討論最為完整，然對於動產、債權或其他有形資產、無形資產為擔保標的之讓與擔保著墨甚少，顯不足以跟上現代社會之變動，本文將讓與擔保之標的分成「不動產」、「動產」、「其他」，並研究分析現行法之相關規定、企業資產擔保法草案及中華人民共和國之相關制度，以求建構完善之理論，期許我國讓與擔保制度更加成熟，利於企業經營之融資。

The guarantee system is widely used in commercial and industrial financing. In response to the increasing demand for commercial and industrial financing recently, the value of assets such as estate, chattel, debt, and intellectual property rights has raised, but it seems that the law cannot keep up with practical development. To fill in the loopholes, the “alienation guarantee system” of customary law has been created by the Taiwanese Supreme Court.
The definition of alienation guarantee is to assure the debtor or third party’s debt, the owner transfers the ownership of the subject matter to the guarantor, and the guarantor only obtains the ownership within the scope of the purpose of the guarantee. Once the debt is fully paid off, the subject matter should be returned to the debtor or third party. If the debtor has not yet performed its obligation when the redemption period expires, the creditor may deal with the subject matter according to the agreement. On the other hand, the guarantor may be paid by selling or evaluating the subject matter without agreement between both parties. The guarantor has the obligation to liquidate the exceeding portion of debts which are secured. But in Taiwan, the alienation guarantee system has not been stipulated explicitly in law, but its validity has been recognized by many judgments. However, it is still controversial whether the legal nature of the alienation guarantee should adopt the ownership structure theory or the security right structure theory.
Above all, we will introduce real estate, personal property, debt, and other alienation guarantees in the following. And we compare the regulations of China in order to improve the legal system of alienation guarantee in Taiwan and facilitate the financing of business.