| 英文摘要 |
The purpose of this work is to scrutinize the legal structure of trusts in Taiwan, Japan and South Korea. The so-called infrastructure of the private law of them is rooted in the
Roman-Germanic basis, which adopts dichotomous system in respect of the private law dealing with property: the law of property and that of obligation. However, the adoption of
the trust has caused some problems. Though controversial, the contract-based view seems to be the majority thesis in the East Asian civil jurisdictions, yet the property-based view
dominates the common law world nowadays. However, being influenced by common law, the property-approach is also asserted in the aforementioned jurisdictions. It should be
noted there has been another approach normally adopted by some civil jurisdictions and mixed jurisdictions, i.e. the doctrine of separate patrimony. The East Asian civil
jurisdictions’ approach is somehow at a crossroads. Being a legal system where nomenclature matters, the issue of taxonomic classification can hardly be ignored. We must find a
way out from the crossroads, either perfect or not. It is to this task to which the present work is devoted.
本文旨在分析檢討信託之結構，並以臺灣、日本，以及南韓之
信託法為探討對象。臺灣、日本，以及南韓私法體系，係奠基於羅馬日耳曼（Roman Germanic）法律體系上。因此有關財產法體系，係採二足鼎立之架
構，即債權法與物權法。然在此體系下引進信託法，卻有造成與既有私法體系及架構不容之結果。雖仍具爭議性，將信託視為契約之一種，就以前述東
亞歐陸法區域而言，殆屬多數見解。反之，當今英美法體系之多數見解，將信託視為物權法之子領域。在前揭東亞歐陸法體系中，亦有學者受英美法之
影響，主張信託具有物權法之性質。應注意者係，除此兩種看法之外，另有第三種態度；此態度視信託為一種特別財產的創設行為，而兼具歐陸法以及
英美法成分的混合法體系地區之信託法，皆採納此結構。前述東亞歐陸法體系之信託法，可謂處於一個交叉的十字路口，蓋有關其正確態度，尚未有任
何定論：處於「尚未定論」之一條路口上，觀看其他三條路口。歐陸私法體系重視為概念命名其性質，蓋此為法律分類學之實行基礎，故其重要性，絕
不可小覷。吾人應自此十字路口走出，並邁向新的路口：撰寫本文之目的，亦在於此。 |
