關於我國民法所規定之消滅時效起算點,原則上僅有客觀起算基準之規定,也因此,在實務上往往造成權利人尚不知悉自己有權利存在,該權利便已罹於時效之爭議問題。無獨有偶,此一問題不僅存在於我國,亦存在於民法修正前之日本,對此,日本學說亦提出不同之解決方法,值得作為我國現行民法下之參考。而依目前的國際潮流,將權利人知悉與否一事,作為起算點考量之一環,亦已成主流之趨勢,我國法學術版草案亦已將此事納入修法規劃之中。因此,有必要針對比較法上的修法內容與過渡條款進行研究,對於我國未來修法之方向提出針砭,以供參考。
Regarding the beginning moment of the extinctive prescription, in principle, there has always been only an objective judging standard in the Civil Code. In practice, the claimant is thus often not aware of the existence of the right until the extinctive prescription has been completed. Not alone but in pairs, the controversy exists not only in Taiwan but also in Japan before the amendment of its civil code. In response to this controversy, Japanese scholars have also proposed different solutions, which are essential references for Taiwan. Furthermore, according to the current foreign laws and international contract law instruments, it is important to take the knowledge of the claimant into consideration when deciding the starting point. This practice has become an international trend and is also taken into account in the academic draft of our Civil Code. Therefore, it is necessary to study the current foreign laws and transitional provisions, with a view to making suggestions for the future revision of the Taiwan Civil Code.