信託之起源與發展

The Origins and Development of the Trust

謝哲勝(Jer-Shenq Shieh)

《中正大學法學集刊》 3期 (2000/07) Pp. 147-161

https://doi.org/10.30094/NCCULJ.200007.0006

摘要

信託，係源自英國法之一種為他人利益管理財產之制度，其基本要件為，財產所有人（委託人）將其財產權（信託財產）移轉或設定於有管理能力且足以信賴之人（受託人），使其為一定之人（受益人）之利益或為特定目的，管理或處分該財產。
本文第二部份首先介紹英國封建制度下的土地制度，作為信託起源的背景；第三部份說明用益的誕生及其演變，以了解信託的形成的歷程；第四部份敘述信託的形成，並探討其內涵；第五部份闡述現代英美法的信託，以明瞭其發展過程；第六部份探討二十世紀信託的發展，以彰顯信託的實用功能；本文結論強調，從信託的起源與發展所得知信託的核心概念，為我國引進信託法所應建立的基本認識，具有此種基本認識才能妥當地解釋適用信託法。

關鍵字

信託 ； 用益 ； 用益法典 ； 信託之起源與發展

並列摘要

A trust is a fiduciary relationship in which one person is the holder of the title to property subject to an equitable obligation to keep or use the property for the benefit of another. The second part of this thesis introduces the estates in land under the English Feudalism to be the background of the origin of the trust. Part three explains the beginning of uses and their evolutions to realize the forming process of trusts. Part four narrates the formation of trusts and their meanings. Part five explores trusts in modern Common Law in order to know their developments. Part six explores the development of trusts in the 20th Century to amplify practical functions of trusts. This thesis, in conclusion, emphasizes that the core concepts of trusts induced from the origin and development of trusts are what the fundamental knowledge we should know when our country adopt trust law, and only with this fundamental knowledge do we appropriately interpret and apply the Trust Act.