債務清理法制之研究

Abstract

本論文在說明現代債務清理法制之基本概念、意義與兩大目的後，提出健全之債務清理法制應備要素與債務清理法制之重新定位，並以此等目的、應備要素與定位為經，進行後續分析。 首先，本文發現，我國現有以破產法與公司法之公司重整規定為主之債務清理法制，有司法實務判解之不當限制與制度設計之缺失，故我國現有債務清理法制確有嚴重之不足，而應予改善，並認為卡債風暴為公部門提出包含改革現有債務清理法制之相關改善對策之驅力。 其次，本文在引介比較美國、香港與日本之債務清理法制之法典、實施機構與經驗以及改革，並整理司法院所提消費者債務清理條例與債務清理法草案之架構與主要內容後，提出本文對該二草案之三層次分析；分析結果發現，我國應建立健全之債務清理法制、債務人經免責之數額應明定為其免稅所得、債務清理法典應簡單化、官方與民間溝通平台之欠缺應加以改善、應更加強保護債權人權益並防範道德危險之產生、應增加制度建設以處理可能之大量案件、對於自用住宅借款特別條款之引進與債務清理法制立法後之政策衝擊，均應先進行整體評估。

Based on the introduction of the basic concepts, meaning and two fundamental purposes of modern insolvency regime, this thesis raises the elements of sound insolvency regime and the re-position of such regime, and processes for further analysis accordingly. First of all, this thesis finds Taiwan’s current insolvency regime, which is composed of Bankruptcy Code and Corporate Reorganization clauses of Company Law, has institutional defects and improper restrictions from the judicial precedents. Therefore, Taiwan’s insolvency regime should be reformed. The card debt storm was the driving force for the publice sectors to advance relative countermeasures, including the innovative drafts to replace the current insolvency regime. Secondly, this thesis analyses and compares the regulations, relative institutions, experiences and recent reform of the insolvency regime of U.S., Hong Kong and Japan. Following the review of the structure and the main contents of the drafts of Consumer Insolvency Act and Insolvency Code proposed by the Judicial Yuan, this thesis brings up the three-layer analysis of such drafts, which recommendes to set a wholely new insolvency regime based on such drafts, to free the debtors from being levied on the amounts he or she received through discharge, to simplify the number of relating codes, to establish a platform for the governmental and civil institutions to integrate respective standings and opinions, to enhance the protection of creditors’ rights, to take more positive measures to prevent moral hazard, to set proper infrastructure to deal with a large number of coming insolvency petitions, to make strategic assessments on the Residence Mortgage Loan Clause of the draft of Consumer Insolvency Act and the impact of the entirely reformed insolvency regime.