台灣法上「實體同一性理論」與日本法之「法人格否認理論」之比較——以個別勞動法為中心

Abstract

台灣法上之「實體同一性理論」，係實務在勞動法領域所發展出之理論，其旨在防止雇主利用法人之法律上型態規避法規範，遂行其不法之目的，在一定情形下，就雇主之認定突破法人格及形式上契約的限制。本文透過分析整理判決，對「實體同一性理論」進行全面性考察與分析，探討此理論之適用情境、適用要件、法律效果等問題，並歸納出我國實務「實體同一性理論」之特點，進一步釐清在不同事件中，適用「實體同一性理論」所可能產生之法律效果，以及該法律效果之責任歸屬對象。 此外，本文以日本法上「法人格否認理論」為比較法對象，整理日本相關實務判決之發展、學說之評釋。日本法上「法人格否認理論」，係在法人格形骸化或受濫用之時，否認子公司的法人格，以追究母公司或個人股東的直接契約責任之理論。此理論不僅已是勞動法領域確立之判例法理，亦屢經我國學者、民事法院引用於處理雇主認定之問題，且其雖源於商法領域，但考量到勞動契約的繼續性特性，有獨立於商法之特殊論理，與我國「實體同一性理論」具相似之發展背景。因此，日本法之發展是否值得台灣法借鏡，即具檢討之價值。 透過兩國之比較考察，檢視我國「實體同一性理論」日後可能的發展方向，以期能作為日後學說進一步研究與實務發展之參考。

The "entity’s identity theory" in Taiwan is a jurisprudence developed in the field of individual labor law. It aims to prevent employers from using the corporate entity to evade regulatory norms and pursue illegal objectives. In certain circumstances, this theory allows for the identification of employer to transcend the limitations of corporate entity and formal contracts. This article conducts a comprehensive investigation and analysis of the "entity’s identity theory" theory by analyzing and sorting out the judgments, discusses the application scenarios, application requirements, legal effects and other issues of this theory, and summarizes the characteristics of the "entity’s identity theory" in practice in Taiwan. Furthermore, it clarifies the legal effects that may arise from the application of the "entity’s identity theory" in different cases, and the attribution of liability for such legal effects. In addition, this article takes the "disregard of corporate entity" theory in Japanese law as comparative legal reference, and organizes the development of relevant practical judgments in Japan and the commentary on the theory. The "disregard of corporate entity" theory in Japanese law is a theory that denies the corporate entity of a subsidiary when the corporate entity is hollowed or abused, so as to hold the parent company or individual shareholders directly liable under the employment contract. This theory has not only been established as a jurisprudence in Japanese labor law but has also been frequently referenced by Taiwanese scholars and civil courts in addressing employer identification issues. Moreover, though it originates from the field of commercial law, considering the continuous nature of labor contracts, it has developed a distinct legal theory independent of commercial law, with a background similar to Taiwan’s "entity’s identity theory". Therefore, whether the development of Japanese law is worth referencing for Taiwanese law is a topic worthy of further examination. Through a comparative study between Taiwan and Japan, this paper aims to explore the potential future development directions of Taiwan's "Entity’s Identity Theory" and hopes to provide a reference for further research.