《合同法》第142條（交付移轉風險）評註

Comments on Art 142 of Contract Law (Passing of Risk by Delivery)

《合同法》第142條是買賣合同價金風險移轉的一般規則。“標的物毀損滅失的風險”僅指價金風險，應與物權風險、給付風險相區分。交付移轉價金風險，突破了雙務合同之牽連性，其正當性在於，在買賣雙方內部，買受人借交付成為物之經濟利益歸屬主體。移轉風險之交付，不限於現實交付，也涵括觀念交付。風險移轉在合同效力、給付障礙、類推適用等方面也有其體系影響。

Art. 142 of the Contract Law of People's Republic of China is the basic rule of passing of the sale price risk. 'The risk of accidental destruction and accidental deterioration' means only price risk (counter-performance risk), which should be distinguished from property risk and performance risk. Passing of risk by delivery breaks the correlation of bilateral contract. The reason of this exception lies in that the buyer become the owner of the economic interest of the thing of sale at the time of delivery. 'Delivery' here includes not only physical delivery, but also delivery-substitute. With regard to contract validity, non-performance and analogy application, this norm also has systematic impacts.