信用狀與其相關契約之法律衝突問題探討

信用狀交易的各方當事人通常位處於不同國家（或地區），而不同國家關於信用狀交易的實體法、程序法、相關判例或司法解釋多少存有差異。雖然目前國際間所使用的信用狀絕大多數均適用國際商會(International Chamber of Commerce, ICC)所制定的「信用狀統一慣例」(Uniform Customs and Practice for Documentary Credits, UCP)。然而，該慣例乃國際統一習慣法典，並未包括關於法律選擇或適用的衝突規則。因此，當事人並無法透過信用狀統一慣例解決信用狀的法律適用問題。實務上，信用狀法律衝突的問題，已無可避免的加深了信用狀糾紛解決的困難度與複雜度。由於信用狀本質上係單據交易的契約行爲，故本文首先說明契約法律衝突的一般解決原則，進而探究該等原則在信用狀交易的適用性，透過對不同理論觀點、各國立法和著名判例的分析，提出解決信用狀各當事人間法律衝突的最適方法。此外，基於信用狀交易的複雜性，本文同時就國際擔保函證、信用狀轉讓，以及票據行爲等衍生關係，分析其法律適用的相關問題與解決之道。

關鍵字

信用狀；衝突法；準據法；信用狀統一慣例；當事人自主原則；最重要關係原則

並列摘要

In the context of a letter of credit, there are usually at least four parties involved, namely the applicant, the issuing bank, the beneficiary, and the correspondent bank. These parties may often be situated in different jurisdictions having different laws as regards both substance and procedure. Undoubtedly the world-wide use of the Uniform Customs and Practice for Documentary credits (UCP), sponsored by the International Chamber of Commerce (ICC), has reduced the danger of conflict of laws, however, the UCP just is a set of uniform commercial rules, it does not offer solutions to conflict of laws issues when the parties fail to choose a law to govern a particular letter of credit. Thus, courts in practice will turn to the conflict of laws rules and/or mandatory rules of their jurisdiction to decide which law will govern the dispute. This essay has two purposes: first, to determine whether or not general conflict of laws in contractual matters may be applied and to what extent, in solving conflict of laws arising in matters of letters of credit, secondly, to propose a suitable method for solving conflict of laws in matters of letters of credit supported by case study and doctrinal opinion.

並列關鍵字

Letters of Credit ； conflict of laws ； applicable law ； UCP ； principle of party autonomy ； doctrine of the most significant relationship

參考文獻

Johannes C.D. Zahn著、陳沖譯、溫耀源譯(1980)。信用狀論－兼論託收與保證。中華企業管理發展中心。

Google Scholar

Johannes C.D. Zahn,Chen, Chung (translators),Wen, Yao-Yuan (translators)(1980).Review of Letter of Credit-and also collection and guarantee.China management Consultants, Inc..