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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 ) 。

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張珉瑄 , Masters  Advisor:王志誠  



Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 163 ) 〈TOP〉
  1. 凌氤寶、康裕民、陳森松,保險學-理論與實務,華泰文化事業股份有限公司,2001年9月。
  2. 凌氤寶、康裕民、陳森松,保險學概論,華泰文化事業股份有限公司,2002年5月。
  3. 陳福雄,信託原理,華泰文化事業股份有限公司,2003年3月。
  4. 謝哲勝,信託法總論,元照出版有限公司,2003年6月。
  5. 李素蘭,我國信託行為課稅實務探討,中原大學會計學系碩士論文,民國92年5月。
Times Cited (4) 〈TOP〉
  1. 陳怡蒨(2012)。人壽保險(金)信託之法律問題及課稅研究-以利他死亡保險為基礎-。臺灣大學法律學研究所學位論文。2012。1-173。 
  2. 林巧琪(2007)。保險金信託之研究。政治大學法學院碩士在職專班學位論文。2007。1-155。
  3. 李育敏(2009)。從美國法制論我國人壽保險信託之發展。中原大學財經法律研究所學位論文。2009。1-151。
  4. 吳挺絹(2010)。信託受益權與婚姻財產之關係─以美國法為中心。臺北大學法律學系學位論文。2010。1-180。
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