《合同法》第66條（同時履行抗辯權）評注

Commentary to Article 66 of Contract Law

同時履行抗辯權，又稱為給付拒絕權，其規範目的在於向對方施加壓力、擔保自己債權的實現。雙務合同中，一方當事人負有固有的先給付義務的情況下，即沒有同時履行抗辯權適用之餘地。基於雙務合同，存在相互關係的給付義務，若存續、到期並未被提出，債務人即可行使同時履行抗辯權，拒絕自己的給付。在實體法上，同時履行抗辯權的法律效果為拒絕給付權，同時履行抗辯權可以排除債務人遲延；在程序法上，同時履行抗辯權是須主張的抗辯，判決內容為同時履行判決，在債務人陷於受領遲延的情況下，債權人可以根據此限制判決，不履行（清償）其所負擔的給付，而通過強制執行方式實現其請求權。

The right of concurrent performing counterplea, in other words, the right of defense to reject the demand, aims to give pressure to the counterparty and make sure the realization of one's own obligations. In a bilateral contract, when a party has the obligations to fulfill his duties first, there is no space for the application of the right of concurrent performing counterplea. However, when the following conditions are satisfied, including two associated payment duties, the claims being existing, becoming due and not being submitted yet, a right of concurrent performing counterplea has its role. In the substantive law, the legal effectiveness of the right of concurrent performing counterplea is the same as the right to reject the demand. Besides, the right of concurrent performing counterplea could exclude the delay of the debtor. In the procedural law, it should be submitted before the judge, otherwise the judge has no duties to review whether the right exists or not; What is more, the result of the judgement is to order both parties to fulfill their obligations simultaneously. When the debtor falls in a delay of acceptance, the creditor shall fulfil his obligations by compulsoiy execution according to the judgement.