本文從信託制度概念出發,介紹外國信託法制上目的信託之定義及其在信託制度中的定位,對台灣信託制度中尚缺乏的此種信託類型做出說明,接著進行比較法研究,由信託制度發源地英國開始,探討目的信託形成之原因與用處,以及其早期禁止,現在例外開放的過程,然後對美國法制、歐洲信託法原則下的目的信託制度研究,再回到與我國相同,皆為大陸法系之日本,分析其與英美法制下之不同規定,並可得出世界上許多先進國家對於目的信託制度已進行立法並設有許多限制之結論,再以平常學術討論中較少出現的境外金融中心目的信託制度進行比較,對比其與大部分國家相較而言十分寬鬆的目的信託制度,並分析因此可能產生的弊害。完成比較法制度研究後,便可分析目的信託消滅後財產如何歸屬及詐害信託問題應如何處理,並在此加入我國信託制度進行討論。於法制層面上得出分析結果後,本文以台灣近年實際案例-王永慶百慕達信託遺產案,進行法律分析與研究,接著對於我國是否應引入目的信託制度、若要導入此制度,應採行何種立法模式?進行討論並提出本文看法,最後由於我國正在研擬信託法草案,目前草案中未有目的信託制度相關條文,因此本文以提出信託法草案建議條文收尾,期能收拋磚引玉之效,在信託制度修訂時,引起更多關於目的信託制度之討論,健全我國信託法制。
The purpose of this thesis is to scrutinize the features and functions of purpose trust and to provide the legislature with constructive suggestions when importing purpose trust to the Taiwanese legal system. By examining the purpose trust of the UK, the US, the Principles of European Trust Law, Japan and Offshore Financial Center, we will find that a purpose trust can be divided into a “loose” and a “limited” model. Furthermore, this study analyses advantages and underlying problems arising from having a purpose trust and then goes on to explore Wang, Yung-Ching’s Bermuda Trust Case. In the end, based on the aforementioned analyses, this thesis tries to overcome the defects involved in the current trust law of Taiwan. In other words, the principal aim of this thesis is to remind local academics and practitioners of the importance of a new type of trust by reference to the purpose trusts adopted in some major jurisdictions of the world. This hopefully can open the gate for more discussions on and development of the field. It is anticipated that such an initiative could contribute to the advancement, construction and diversity of the trust law of Taiwan.