流行疫情與商業租賃關係之調整──兩岸法制比較研究

Epidemic Condition and Adjustment of Commercial Lease Agreements─The Comparative Study between Taiwan and China

流行疫情期間，兩岸以情事變更原則調整商業租賃關係之效果有同有異。在終止契約上，臺灣法制不得終止契約，而依中國大陸法制，若影響契約目的之實現，則得終止租賃關係；但兩岸皆承認得視疫情影響程度而減免租金。就以特約條款排除情事變更原則之情形，定型化條款（或格式條款）對當事人顯失公平者，在兩岸皆不承認其效力；在臺灣，本文認為尚應由法院在具體個案審酌是否違反誠信原則而定。

There are similarities and differences between Taiwan and China if the principle of changing circumstance is applied to adjust the commercial lease agreements in the period of the Epidemic conditions. Regarding termination of contracts, it is unallowable in Taiwan legal regime, whereas in China, it may be terminated if the impacts of epidemic conditions are so serious that the purpose of contracts could not be achieved. However, the rents may be decreased or exempted depending on to what extent the impact of epidemic. Regarding the special terms to exclude from the principle of changing circumstance, under either Taiwan or China law regimes, it is not permitted if the format contracts are obviously unfavorable to the specific parties. In addition, under Taiwan legal regime, the violation of principle of good faith based on case-by-case basis should be taken into account by the courts.ax law to discuss the disputes of luxury house tax, and put forward a review.