公益與信託的共舞：我國公益信託法制之評析與立法建議

Abstract

本文係以公益信託為研究對象，並從如何利用信託制度從事公益事業與如何因應公益性而調整信託架構兩個面向出發，旨在檢討與建構能夠乘載公益的信託制度。 基於上開面向並為求通盤檢討，本文首將介紹公益信託之意義與優惠措施，作為後續為文之法理背景；在公益信託成立上，則著重公益信託的定義方式與許可制存廢之議題；又信託係以受託人履行信託義務之方式推進與實現信託，故受託人義務應因信託內容與性質之不同而有所差異，第四章即在研究公益信託受託人之義務是否將因公益性而有調整之需求，以及應調整之方向；而對於公益信託的監督管理，將影響公益成果的品質與公益部門的發展，實屬關鍵之議題。第五章即嘗試分析信託監察人與諮詢委員會在我國公益信託運作中的角色功能，輔以英國公益委員會的實務運作比較，得出主管機關宜改制為單一型態之結論；至公益信託發生消滅事由之時，再次地因應公益性，將有不同於一般法律關係的消滅效果。第六章即在介紹近似原則之意義與要件，並討論我國可能採行的規範模式；最後，則以我國近來發生的實際案例印證前面章節所論及之具體法制問題，並提出歸納本文結論之修法草案。 本文期待透過上述議題的通盤檢討與修法草案的提出，除得解決現有弊害之外，亦得提供未來公益信託法制正面發展的方向與思維。

This thesis studies the law of charitable trusts and attempts to review and establish the law thereof to maintain and further public benefits by probing into two aspects: how charity can be done in the form of trusts and how the structure and principles of trusts can be adjusted to adapt to the nature of charitable trusts. Based on such aspects and for the purposes of a comprehensive discussion, this thesis will first, as background knowledge, introduce the definitions and advantages of charitable trusts. With respect to the establishment of charitable trusts, this thesis will focus on the issues of how “charitable purposes” should be defined and whether, when establishing a charitable trust, the current government approval requirement should be maintained. Since a trust is carried out by a trustee performing its duties, naturally, the duties owed by a trustee to a charitable trust and to that of a non-charitable trust should be different. Chapter 4 is then focused on whether the trustee’s duties should be adjusted based on the nature of public benefits, and more importantly, how such duties should be adjusted. Regulations on charitable trusts affect the quality of charity outcomes and the development of charity sector, and have thus been recognized as a vital issue. In light of the above, Chapter 5 attempts to analyze the roles and functions of which the trust supervisor and advisory committee serve in Taiwan. And by taking reference from the practice of Charity Commission in England, this thesis suggests that a sole competent authority should be adopted to regulate charitable trusts. Upon the termination of a charitable trust, an effect different from that arising from the termination of customary legal relations will occur due to the unique nature of public benefits. Chapter 6 explores the cy-près doctrine and the application thereof, and also examines the possible normative models regarding such doctrine in Taiwan. Lastly, this thesis will conduct a thorough review on a recent case in Taiwan to confirm and illustrate the issues above, and present a proposal to amend Taiwanese law on charitable trusts to conclude the discussions and opinions of this thesis. Through debating the aforementioned issues and finally presenting a proposed amendment, this thesis hopes to resolve the current existing flaws in charitable trusts and provide further insight to the positive development of charitable trusts.