論消費者債務清理條例第133條的「準」財力計算公式

Reconsideration of the Quasi-Means Test in Article 133 of Taiwan's Consumer Debt Clearance Statute

自2008年消費者債務清理條例公布施行後，至今已超過十年，我國債務清理體制取得全面發展。在其中，清算免責為消費者債務清理條例的根本，因此，在清算程序實務上不斷出現法院基於條例第133條所為的「清算不免責」裁定，一直是條例清算程序的焦點，亦是本文嘗試討論之處。故第二章將以美國聯邦破產法的財力計算公式（Means Test）出發，觀察美國聯邦破產法第707（b）條自2005年後多年來的發展適用過程。接著，在第三章以我國實務上清算裁定為對象，探討條例第133條的設計對我國實務上「清算不免責」現象的影響，以及其在運作中產生「生活審查」的可能；第四章將觀察條例自由選擇機制下第133條和美國聯邦破產法第707（b）（2）條限制選擇機制下財力計算公式的異同，以及在立法論上可以產生的選擇。最後，第五章則為結論，作為本文對我國清算程序未來發展的期許。

Since the promulgation of the Consumer Debt Clearance Statute (hereafter referred to as the Statute) in 2008, the individual debt clearance system in Taiwan has been comprehensively developed. Discharge is the fundamental element of the Statute, and frequent instances of judgments of exception to discharge according to Article 133 of the Statute in judicial cases have been highlighted in practical liquidation; therefore, this study discusses Article 133. Chapter 2 describes the means test of the US Bankruptcy Code and explores the development of the applicability of Section 707(b) of the US Bankruptcy Code since its promulgation in 2005. Chapter 3 explores practical liquidation by judgment and the effect of Article 133 on the exception to discharge in practical liquidation, as well as the possibility of ''life review'' when Article 133 is applied. Chapter 4 compares the means tests under the free selection mechanism of Article 133 and the limited selection mechanism of Section 707(b)(2) of the US Bankruptcy Code and explores possible options based on the principle of de lege ferenda. Chapter 5 concludes the study and predicts future developments in liquidation in Taiwan.