遺囑信託之研究-以不動產信託為中心

A Study of Testamentary Trust- Based upon the Real Estate Trust

汪式眞(Shih-Chen Wang)

指導教授 ： 李惠圓

崑山科技大學/商業管理學院/房地產開發與管理研究所/碩士(2012年)

https://doi.org/10.6828/KSU.2012.00105

摘要

遺囑信託，係指以遺囑方式所創設之信託，為遺囑與信託制度結合之產物，更是繼承制度與信託制度之結合體，其不僅可實現信託財產的保全及增值、世代間財富的傳承，讓委託人的遺產目標得以實現，使委託人的意志在時間與空間上得到擴張。
信託制度源自英國，係一種為他人利益管理財產之制度。我國信託法第二條規定：「信託，除法律另有規定外，應以契約或遺囑為之。」賦予遺囑信託之法源，遺囑信託為單獨行為，俟委託人死後始生效力，亦稱「死後信託」。遺囑信託既為信託方式之一，其除了具備一般信託的優點外，更有延伸財產規劃、落實照顧遺族的心願、避免繼承糾紛、解決財產共有不易處分的缺點、財產永續傳承及稅務規劃等功能，其最大的優點為委託人可以在身後繼續按其意願操控信託財產的安排，在西方，遺囑信託經常被稱為「從墳墓裡伸出來的手」。在我國，隨著經濟的發展，民間財富迅速積聚，遺囑信託更受到富人、企業界成功人士之青睞，並漸為一般人士所接受。
遺囑信託在於按照委託人意願操控信託財產的安排，基於不動產信託公示對抗特性及信託機制，本研究採用文獻、學說與實務見解之比較分析，探討遺囑信託之成立、存續期間及消滅三階段引發之問題與解決建議。本研究配合現行法令規定與實務運作，綜合歸納我國遺囑信託之法規範尚需修正或明釋之部分為:1.遺囑信託非以移轉信託財產為生效要件，應於信託法明定，以遺囑成立信託者，於遺囑生效時，即生效力。2.遺囑信託之生效可採美國經驗，要求設立遺囑信託之遺囑須經法院認證後，始具有效力，以杜絕爭訟。3.遺囑信託與契約信託同為信託行為，應一體適用物權無因性理論。4.信託法中應明定遺囑信託之存續期間內之受益權時效消滅，以免爭議。
目前遺囑信託尚屬起步階段，在實際運作上可透過修法、司法行政解釋的方式逐步建構遺囑信託法制，透過政府與民間共同推展，使信託制度更多元化，健全不動產遺囑信託之法制與運作環境，促使我國不動產遺囑信託規範體系能更加完善與成熟。

關鍵字

遺囑信託 ； 信託財產 ； 不動產信託

並列摘要

Testamentary trust is derived from the combination of testament and trust that is a kind of trust created via a testament manner. Moreover, testamentary trust is also a combination of inheritance and trust that can assure trust safety, increase trust value, and pass down generational wealth. Therefore, testamentary trust can enable settlors to accomplish inheritance targets and extend individual will from time and space.
Trust is derived from U.K. (United Kingdom) that is a legal device used to manage estate or personal property. According to the article 2 of trust law in Taiwan prescribes that, except where the law provides otherwise, a trust shall be established by a contract or a will. Therefore, the trust put into effect when the testator dies called Testamentary trust. Testamentary trust is a type of trust created in a will, in addition to with the advantages of the General trust, which with the extension of the estate planning and the implementation of the care of bereaved families. Furthermore, testamentary trust with the functions to avoid inheritance disputes, to solve the defect of disposition of common property, and to deal with the property of sustainable heritage and tax planning. The most advantage of the Testamentary trust is that the principal can manipulate the arrangement of the trust property according to their willingness after death. In Western, testamentary trust is ordinarily called an outstretched hand from the grave. In Taiwan, Testamentary trust has been popularized by the rich man and successful enterprisers with the development of economic and the rapid accumulation of wealth. Gradually, it also accepted by the general public.
According to testamentary trust, this study utilized the antagonistic and public feature of real estate trust registration and trust mechanism, to operate trust properties based on settlors’ desires. Moreover, this study adopted the comparative method of literatures and theories, synthetic comparative analysis, and deductive method to explore the problems of establishment, duration, and termination of testamentary trust.
In addition, this study stands on laws, regulations, and real phenomenon to synthesize the parts of testamentary trust that needs supplementary amendments and further theory and practice references as follows. 1. Transfer trust property is not a necessary condition for testamentary trust which would be in effect when establishing trust law to settlors who establish and effect testamentary. 2. Testamentary trust can refer to American testamentary that would be in effect by court verification and litigation elimination. 3. Testamentary trust and contract trust belong to trust behaviors that are suitable to the abstractness of real right act.4. To avoid disputes, trust law indicates that the prescription of beneficiary right is eliminated in the duration of testamentary trust.
In Taiwan, Testamentary trust is now an initial step that can be an explicit legal system by changing the law and judicature. Moreover, the government and folks can together drive the trust diversification and improve the testamentary trust of the real estate and social environment that can facilitate the testamentary trust of the real estate to be better and faultless.

並列關鍵字

Testamentary trust ； Trust property ； Real estate trust

參考文獻

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