Search & Read at all times.
Your portable library is online!,Hello!
Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「」 「 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI ) 。

Previous Page
Next Page
There is no full-text available at the moment. Airiti would like to request author's authorization. I would like to provide authorization.
Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 89 ) 〈TOP〉
  1. 2.王文宇,2000,信託法原理與信託業法制,月旦法學,第65期(10月):24-35。
  2. 19.陳春山,1996,我國信託法制之發展,律師通訊,第204期(9期):12-27。
  3. 21.蔡小泓,1998,淺談信託課稅(上),律師雜誌,第229期(10月):35-44。
  4. 22.蔡小泓,1998,淺談信託課稅(下),律師雜誌,第230期(11月):67-79。
  5. 68.謝哲勝,2000,信託之起源與發展,國立中正大學法學集刊,第3期(7月):147-161。
Times Cited (9) 〈TOP〉
  1. 周淑嬿(2015)。股票信託孳息他益課稅之研究。淡江大學會計學系碩士在職專班學位論文。2015。1-67。 
  2. 李文尹(2008)。家庭信託之功能及個案分析。中興大學高階經理人碩士在職專班學位論文。2008。1-52。 
  3. 張正毅(2006)。不動產信託有關課稅問題之研究。長榮大學經營管理研究所(博)學位論文。2006。1-135。 
  4. 陳依莉(2008)。個人財產信託之目的及租稅規劃之研究。政治大學會計研究所學位論文。2008。1-87。
  5. 徐郁萍(2011)。我國環境信託制度之探討。中原大學會計研究所學位論文。2011。1-92。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :