摘要 隨著國人平均壽命逐漸延長,台灣已正式邁入高齡化社會,又有少子化出現趨勢,未來老人退休後的經濟來源,是否能有其他可替代的資金來源已支付退休後的日常生活與醫療費用的支出?因此在英美等國市場上近幾年發展出一種為老年人退休生活融資的工具─反向房屋抵押貸款(Reverse Mortgage)。反向房屋抵押貸款是指房屋所有權人在達到特定年齡以後,將房屋抵押給銀行或保險公司而仍保有房屋之所有權,再由銀行或保險公司給付一定金額之養老金給申請人,直到申請人去世,其抵押的房屋就歸屬於銀行或保險公司所有,而在貸款期間,並不需償還任何金錢予貸款人,也就是一種「以房養老」的觀念。反向房屋抵押貸款在發達國家是非常成熟的,它是一種很強之商業行為,能使貸款人、銀行、保險公司 及相關機構都能從中獲利,從而達到多贏之目的。望能透過推展反向房屋抵押貸款,以減緩我國人口老化所帶來之退休金不足和養老資金不足之壓力。
Abstract Following the gradual extended life expectancy of the people, Taiwan ismarching towards an aging society with an emerging trend of low birth rate and an issue of future source income for the elderly retirees -whether or not there is an alternative funding source to improve the daily life and medical expenses after their retirement. To solve the problem of cash poor and equity rich for older persons, reverse mortgage has been introduced in developing countries such the U.S., the U.K. and Hong Kong. Reverse mortgage is a new financial product that allows retirees to convert a proportion of the equity in their home into cash until they die. Reverse Mortgages is a strong business behavior, including the insurance, the property and other behaviors, to make many interrelated institutions get profits. The Reverse Mortgages is expected to ease off the failure of pension from aging population.