自民事法觀點探討有限合夥制度之解釋適用

Abstract

本論文為我國2015年所立法「有限合夥」制度之研究，比較法上參考同為大陸法系之日本法規定，探討我國法上現行有限合夥制度對內及對外之權利義務關係。 我國「有限合夥」制度基本上係參考美國、英國等英美法系國家之法律而制定，並於個別條文之立法理由中，若有參照我國其他法律時，有指出條文係參酌《公司法》之規定者，亦有指出係參酌《民法》之規定者。本文以《民法》上「合夥」一章之架構，自有限合夥本身之意義及其性質、有限合夥之財產與債務、有限合夥之對內及對外效力、有限合夥之主體及客體變更、及有限合夥之解散及清算等面向論述。 具體言之，本文主要是針對我國現行《有限合夥法》條文為討論，並就有限合夥之登記與其實際存續情形相異之效力解釋、有限合夥之合夥人出資義務之履行及其不履行之責任、有限合夥各種型態之合夥人（普通合夥人、退夥之合夥人、新入夥之合夥人、表見合夥人及有限合夥人）對外就合夥債務所負之責任型態及對內責任分擔之內容等目前《有限合夥法》所未規定，惟民事法學說及實務已多有相關討論之重要議題為討論，期待以此面向拋磚引玉，充實我國有限合夥法制之解釋適用。

The thesis is about the “Limited Partnership” in Taiwan which is enacted in 2015, and it discuss the rights and obligations of limited partnership from the perspective of Taiwanese and Japanese civil law, both of which are civil law system. The “Limited partnership” in Taiwan is mainly influenced by common law countries such as the United States and Great Britain. On the other hand, the legislative explanations in certain articles indicate that they take either “Civil Code” or “Corporate Law” for reference. The thesis discusses the meaning and properties of limited partnership, the assets and debts of limited partnership, the internal and external effects of limited partnership, the subjective and objective change of limited partnership and the sissolution and liquidation of limited partnership based on the structure of the chapter of “Partnership” in Civil Code. Specifically, the thesis mainly focuses on the articles of “Limited Partnership Act”, and it handles the interpretation of legal effect when the registration status of a limited partnership is different from reality, the performance and breach of the obligation of contribution of a partner of a limited partnership, the internal and external responsibilities of different kinds of partners in a limited partnership (general partner, withdrawn partner, new partner, apparent partner and limited partner). The issues above are currently not mentioned in “Limited Partnership Act” in Taiwan, but they have been fully discussioned in civil law acadamia and practice. This thesis is published for implementing the interpretation of limited partnership system in Taiwan.