政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/42026
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109951/140892 (78%)
Visitors : 46206703      Online Users : 956
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/42026


    Title: 台灣投資型保險商品分離帳戶法律規範之檢驗—理論與比較法之觀察
    Other Titles: A Review on the Laws and Regulations Regarding Separate Account on Investment-Linked Insurance Products in Taiwan: Observations from the Perspectives of Theoretical and Comparative Law
    Authors: 張冠群
    Cheng , Kuan-Chun
    Contributors: 法律系
    Keywords: 投資型保險;分離帳戶;專設帳簿;變額人壽保險;變額年金
    Separate account;Investment-linked insurance;Variable life insurance;Variable annuity
    Date: 2009-06
    Issue Date: 2010-07-10 14:12:04 (UTC+8)
    Abstract: 二○○一年七月保險法第一二三條第二項及第一四六條修訂增列之第五項至第七項被視為賦予人壽保險公司銷售投資型保險商品之法源。同年十二月，當時之主管機關財政部，並訂定「投資型保險商品管理規則」，以為投資型保險商品規範與管理之具體規則，其後經修正更名為「投資型保險投資管理辦法」，並於二○○八年四月完成最新修訂。保險法第一四六條第五項規定：「保險業經營投資型保險之業務應專設帳簿」，而「投資型保險投資管理辦法」第四條至第十八條均係針對專設帳簿之規定，由此得見「專設帳簿」（即分離帳戶）之設置係投資型保險商品之特特與運作之關鍵。然此分離帳戶之性質若何？應如何定位？與其所附麗之人壽保險契約應否區隔？其安以運作？其中之投資風險由何人承擔？其監督管理權限應歸何機關？最適化之監理法規焉以安排與訂立？凡此，均係核准投資型保險與訂立相關監理法規中首需覓解之疑難。本文試跳脫現行保險法及投資型保險相關法規之框架，自「分離帳戶之定性」入手，蓋唯有將分離帳戶之性質倘不釐清，最適化監理法規自無從產生也！準此，本文第二部分將自理論面起始，觀察分離帳戶之特徵，並與「保險商品」及「共同基金」對照，以定位分離帳戶之商品性格。第三部分，則試將理論面獲致之結論，與美國相關法規，如一九四○年投資公司法對照，俾驗證理論面之推論於他國法之實踐確屬可能。其次，於完成理論之研析及比較法之驗證後，本文第四部分則研習台灣現行投資型保險商品之監理法規，並對其優劣為公允之檢討。最末，則依第四部分論述之結果，試對台灣之現行法，略抒關於修正之己見，冀得收拋磚引玉之效。
    A brand-new life insurance product, which is known as invest-ment-linked insurance (ILI), was first introduced in Taiwan in 2001. ILI combines traditional life insurance coverage with one or more separate investment accounts. Unlike traditional whole-life insurance policies, which carry fixed death benefits and cash values, the death benefits and cash values of ILI vary in accordance with the performance of a se-lected investment portfolio. Hence, the distinguishing feature of an ILI is that premiums may be allocated to one or more investment accounts, known as “separate accounts.” The policyholder may allocate premiums (net of premium charges) among investment accounts that offer a wide range of choices associated with different risks and opportunities from money-market and government bond accounts to domestic and interna-tional equity accounts. In addition, the investment risks and returns of the separate accounts are borne by the policyholder, who is free to ter-minate the policy should he or she become dissatisfied with the rate of return on the ILI policy. Although Taiwan has amended its Insurance law and related regulations in response to the development of the ILI market, without distinguishing the nature of the separate account from traditional “insurance”, it is virtually impossible to ascertain the category of the contract formed between each policyholder and insurer with respect to each such account and to determine which laws and regula-tions, including those related to the supervision of mutual funds, are particularly applicable to the administra¬tion of each such account. Based upon these considerations, Part Ⅱ of this paper aims first to clarify the nature of the separate account in the ILI product from a theo-retical perspective. Then, Part Ⅲ will verify the theoretical inference and its implementation from a comparative law perspective through the discussion of the related laws and rules concerning the supervision of ILI products in the United States. After affirming the character of the ILI’s separate account, Part Ⅳ will examine the present laws and regu-lations in Taiwan and expose the deficiencies of the current Taiwanese ILI supervisory system. Finally, Part Ⅴ proposes recommendations for the reform of related laws and regulations pursuant to the studies in previous parts of this paper.
    Relation: 法學評論, 109 , 177-241
    Data Type: article
    Appears in Collections:[Department of Law] Periodical Articles

    Files in This Item:

    File Description SizeFormat
    177-241.pdf854KbAdobe PDF23214View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback