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| Title: | 家族信託中以私人信託公司為受託人時如何適用我國公司法之研究
A Study on the Application of the Company Law to Private Trust Companies as the Trustees of Family Trusts |
| Authors: | 林意紋
Lin, Yi-Wen |
| Contributors: | 劉連煜
Liu, Len-Yu
林意紋
Lin, Yi-Wen |
| Keywords: | 家族企業傳承
私人家族信託公司
私人信託公司
家族信託公司
豁免信託公司
揭穿公司面紗
控制公司
Family Business Inheritance
Private Family Trust Company
Private Trust Company
Family Trust Company
Exempt Trust Company
Piercing the Corporate Veil
Controlling Company |
| Date: | 2020 |
| Issue Date: | 2020-09-02 12:20:02 (UTC+8) |
| Abstract: | 根據台灣董事學會的調查報告顯示，於我國的公司數量中，有六成者為家族企業。另《遠見》的調查結果中，有接近八成的企業負責人或準接班人認為家族企業傳承已屬迫切之問題。
由於信託財產之獨立性的特性，因此若以信託為家族企業傳承之方法，更可達成家族企業永續傳承之目的，故中華民國信託商業同業公會建議企業主於規劃家族信託時，得以其擬傳承之資產，例如：家族企業的股份，出資設立一家閉鎖性股份有限公司，該公司之股東由擬傳承之家族成員擔任。該閉鎖性股份有限公司則擔任委託人兼受益人，並以其所持有之家族企業之股份為信託財產，委由信託業擔任受託人。
然除了委由信託業擔任受託人，委託人是否有別種選擇？自外國法制觀之，於美國、新加坡以及香港皆有委由私人信託公司擔任家族信託受託人，而非由信託業者擔任受託人之傳承方式。
因此，本文會先介紹美國、新加坡及香港關於私人信託公司之法制，並提出於我國設立私人信託公司之相關建議後，再研究若由私人信託公司擔任家族信託之受託人時，於我國公司法之適用上，是否將致生疑義，並再透過比較法制之分析、研究後提出本文建議。
According to a survey report of the Taiwan Institute of Directors, 60% of the number of companies in our country are family businesses. Besides, in the survey results of “Foresight”, nearly 80% of business leaders or prospective successors believe that family business inheritance is an urgent issue.
Due to the independence of the trust property, if the trust is used as the method of family business inheritance, the purpose of the family business`s perpetual inheritance can be achieved. Therefore, the Trust Association of R.O.C. recommends that business owners use the assets they intend to inherit when planning a family trust. For example, the shares of a family business, the capital is invested to establish a closed company limited by shares, the shareholders of the company are the family members to be inherited. The closed company limited by shares acts as the settlor and beneficiary and uses the shares of the family business it holds as the trust property, and the trust industry is appointed as the trustee.
However, apart from the trust enterprises as the trustees, do the settlors have other options? From the perspective of foreign legal systems, private trust companies also can be the trustees of family trusts in the United States, Singapore, and Hong Kong.
Therefore, this article will first introduce the legal system of private trust companies in the United States, Singapore, and Hong Kong, and put forward relevant suggestions on the establishment of private trust companies in Taiwan, and then study if private trust companies act as the trustees of family trusts, the Company Act of Taiwan in terms of its application, whether it will cause doubts, and then through the analysis and research of the comparative legal system, the recommendations of this article are proposed. |
| Reference: | 中文資料（按作者姓氏筆劃排序）
一、專書
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蔡朝安、洪連盛，歷久彌堅－理性與感性的傳承實務，財團法人資 誠教育基金會，2016年11月。
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二、專書論文
1. 方嘉麟，新修正閉鎖性股份有限公司專節總評（二），載：閉鎖性股份有限公司逐條釋義，頁11-22，2016年10月。
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三、期刊
1. 王文宇，信託法原理與商業信託法制，國立臺灣大學法學論叢，
29卷2期，頁309-416，2000年1月。
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法律叢刊，64卷第4期，頁1-53，2019年10月。
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15. 劉連煜，台灣閉鎖性公司之立法與相關問題研究，台灣法學雜誌，282期，頁1-18，2015年10月28日。
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18期，頁91-189，1982年3月。
四、研究報告與學位論文
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2. 中華民國信託業商業同業公會，我國辦理家族信託模式建議與架構分析。
3. 林國全、周振鋒，信託業因擔任受託人而為公司之董事或大股東時，如何適用公司法制之研究及建議，中華民國信託商業同業公會委託研究。
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五、網路資料
1. 自由財經網，鞏固家族事業經營權 閉鎖性公司有妙用，網址：https://ec.ltn.com.tw/article/paper/1336105
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英文資料（按作者姓氏字母排序）
一、專書
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21. Trident Trust Singapore, from: https://tridenttrust.com/media/2439/tsng-ttc-t-kf.pdf?fbclid=IwAR11Dm_h9DZKaRgcQvfIL3H5Ab56sgNZYOhF9Pj7ANaaG0DraxCsNk2x5G8
22. UNIFORM TRUST CODE with comments, PREFATORY NOTE, from: https://www.uniformlaws.org/HigherLogic/System/DownloadDocumentFile.ashx?DocumentFileKey=e9c00113-601a-cd94-3aec-97c75a9f6d5a&forceDialog=0
23. Uniform Law Commission: Guide to Uniform and Model Acts 2019-2020, from: https://www.uniformlaws.org/HigherLogic/System/DownloadDocumentFile.ashx?DocumentFileKey=01c556bd-ec9b-0fab-3805-7715f0eb9344&forceDialog=0
24. Wyoming Division of Banking, from: https://sites.google.com/a/wyo.gov/banking/
25. What is a Trust? Trust Law in Singapore, from: https://singaporelegaladvice.com/law-articles/what-is-a-trust-trust-law-in-singapore/ |
| Description: | 碩士
國立政治大學
法律學系
105651040 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105651040 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202001278 |
| Appears in Collections: | [法律學系] 學位論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 104001.pdf | | 2111Kb | Adobe PDF2 | 530 | View/Open |
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