臺灣破產法制之前世今生

Review of the History of Taiwanese Bankruptcy Law

臺灣現行破產法於1935年在中國大陸頒布，嗣於第二次世界大戰結束後，經政權轉替而以法令銜接之方式自1945年10月25日於臺灣施行迄今。查國內介紹破產法歷史沿革之相關文獻，大抵溯源自清朝於1906年頒行之破產律，並謂其為我國首部現代破產法典，惟當時臺灣尚處日本統治時期，清朝破產律顯未施行於臺灣。長久以來，國內文獻對於臺灣日治時期之法律及其施行情況多略而不談，蓋於中國法制史之脈絡，確實並無日治時期可言。本文則跳脫傳統中國法制史之角度，聚焦於臺灣這塊土地，首先介紹日治時期臺灣以及清末民初中國之破產法制發展概況。其次，說明前述兩條發展軸線對於戰後臺灣破產法有何實質影響，藉此補足現有歷史沿革之缺角。此外，本文點出現行破產法實效性之問題，並簡介相應之修法歷程，以及破產法草案與消費者債務清理條例之內容，文後則提出對於修法成效之看法。本文藉由地理環境與時間進程兩者經緯交織之探究，除能更全面認識臺灣破產法制之前世今生外，並期許能以此為鑑，反思目前臺灣破產法制之問題與需求，以及展望未來可循之方向。

Taiwan's current Bankruptcy Law has been promulgated and implemented since 1935. The law is mainly formulated with reference to Western laws and is considered as a modern law. However, the Bankruptcy Law of 1935 is not the first bankruptcy act in Taiwan. Numerous literatures show that the first bankruptcy law was from the Qing Dynasty. Nevertheless, it is apparently questionable, since Taiwan was under Japanese rule at the time and the bankruptcy law of the Qing dynasty should not come into force in Taiwan. In other words, the history of bankruptcy law under Japanese rule has apparently been ignored. To fill this historical gap, this article first presents the legal source of bankruptcy law not only under Japanese rule but also that of the Qing Daynastie and in the Republic of China. Besides, this article concurrently describe the development of bankruptcy law after the Second World War til today in Taiwan.been consumed on today's laws. Looking back at past bankruptcy rights, it helps to figure out the possible shortcoming of the current bankruptcy system.The purpose of this article to outline the comprehensive history of bankruptcy law in Taiwan. The main goal of legal historical research is to find out why today's laws look like this and what influences have been consumed on today's laws. Looking back at past bankruptcy rights, it helps to figure out the possible shortcoming of the current bankruptcy system.