祭祀公業土地財產權之損失補償

The Ancestor Worship Guild's Land Property Rights: A Compensation for Damages Perspective

林婉玄(Wan-Hsuan Lin)

指導教授 ： 葛克昌

共同指導教授 ： 林明昕(Min-Hsin Lin)

國立臺灣大學/法律學院/法律學研究所/碩士(2015年)

https://doi.org/10.6342/NTU.2015.01613

摘要

在臺灣，祭祀公業為以祭拜祖先為主要目的而成立的宗族團體。除形式意義上的敦親祭祖，尚有救濟族人、管理進而充實祭祀公業財產的實質意義，且具有非營利組織的性質。祭祀公業目前面臨的問題，包括派下子孫開枝散葉，無人管理、權利主體不明、土地閒置、與土地開發之扞格等。惟以清理地籍、都市計畫等為由干預其土地時，即浮現祭祀公業財產保障與公益之間的緊張關係。2008年7月1日施行祭祀公業條例後，祭祀公業的性質、設立、機關及派下權等問題在新制上路後呈現出新氣象，舊慣的運作與現今法制下的操作，其間落差值得檢視。
以損失補償理論觀之，基於公益目的所為之徵收、限制使用等公權力行為，若超出人民應容忍的社會義務範圍（即特別犧牲），應有合理相當之補償。遺落下來的祭祀公業土地雖有加以清理之公益目的，然而早期的法規建置對其所受損失之認定、補償方式未有完善的規定。縱使祭祀公業已有專法規範，實務上仍承襲早期便宜行事的函令見解，導致祭祀公業土地之清理計畫僅是由粗糙的論述所構成的散漫體系。祭祀公業面臨各式公權力干預，是否受有特別犧牲而應獲損失補償，有獨立於一般人民財產權保障問題而為觀察，並且審視其法理基礎之必要。
本論文之研究重心在於祭祀公業的財產權定性與損失補償理論之適用。本文認為祭祀公業應在獲得法律上適當評價的前提下，銜接損失補償的議題，從我國損失補償的體系下，討論祭祀公業面臨何種公權力的侵害，而此些侵害若屬損失補償事由，則是否應獲得補償、補償方式為何。最後，企盼藉由提出相關實務問題，可更具體地處理涉及祭祀公業財產的損失補償問題，因此提出各案例中涉及的損失補償爭議，對此提出批評以及建議。

關鍵字

祭祀公業財產 ； 損失補償 ； 特別犧牲 ； 都市更新 ； 容積移轉

並列摘要

In Taiwan, an ancestor worship guild refers to a lineage association providing services for ancestor worship. In addition to this formal purpose, the guilds also carry out several additional tasks, such as providing assistance for family members, management and development of their properties. Over many years of social change, the guilds have become regarded as a type of non-profit organization as well.
In recent years, many issues concerning ancestor worship guilds have arisen, including geographic dispersion of descendants, lack of management, ambiguity of obligations and rights, land vacancy, and inconsistency in land use. Conflicts continue to arise between property owners and the public interest while the guilds’ land and buildings are infringed upon by the exercise of public power, such as in cadastral clearance or urban planning. The Act for Ancestor Worship Guild, which came into effect on July 1st, 2008, has addressed, but not fully resolved the problems concerning the nature, establishment, and authorities concerned with ancestor worship guilds, as well as the rights of successors in the family. Therefore, the differences between operations relying on traditional customs and those relying on current regulations warrant further examination.
From the perspective of compensation for damages, the government should pay fair compensation for exercises of public power such as expropriation or land use control when its exercise constitutes the guilds’ Sonderopfer (special sacrifice) which goes beyond their social obligations. The definition of damages and methods of compensation were not properly stipulated in previous regulations and administrative practices, and the administrative authorities have continued to follow earlier interpretative rules even after the passage of the Act for Ancestor Worship Guild, resulting in lax planning and implementation of cadastral clearance of the guilds’ lands. Consequently, it is necessary to further investigate the legal basis of ancestor worship guilds to determine whether they deserve fair compensation, and whether they should be considered as separate cases from the protection of other private property rights, given that these infringements reflect a specific trend in the exercise of public power.
The focus of this paper is to characterize the ancestor worship guilds’ property rights and apply a theory of compensation for their damages. Relying on a premise that ancestor worship guilds should be properly and legally evaluated, the study discusses the violations of the guilds’ rights for public purposes and the mechanism of compensation for damages in particular cases. Finally, several practical issues sourced from real cases related to the compensation for the guilds’ damages are presented, with comments and suggestions in order to shed light on the significance of applying this theory, and to provide solutions to the controversies surrounding compensation for the guilds’ damages.

並列關鍵字

Ancestor Worship Guild’s Property ； Compensation for Damages ； Special Sacrifice(Sonderopfer) ； Urban Renewal ； Cultural Heritage ； Transfer Development Right

參考文獻

高曜堂（2014）。《臺灣祭祀公業制度變革之研究》，中原大學財經法律學研究所碩士論文，桃園。

呂繼宗（2005）。《祭祀公業定位及租稅問題之研究》，中原大學會計學研究所碩士論文，桃園。

洪任遠（2008）。《都市更新與少數之權利人保護》，國立臺灣大學法律學研究所碩士論文，臺北。

楊建華（1999）。《問題研析民事訴訟法(一) 》。臺北：三民。

陳明燦（2006）。〈大法官釋字第607號解釋之簡評〉，《月旦法學雜誌》，132期。