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    Title: 德國財團法人制度的發展 --以德國《民法典>及柏林邦財團法為中心
    Development of Germany’s Stiftung System—A Focus on Germany’s Civil Code and Berlin State Stiftung Law
    Authors: 陳惠馨
    Contributors: 法律系
    Keywords: stiftung German Civil Code stiftung law Verein Genehmigang Anerkennung
    財團;德國民法典;財團法;社團;許可;認可
    Date: 2011-03
    Issue Date: 2019-01-09 18:26:04 (UTC+8)
    Abstract: Germany’s Civil Code identifies two forms of legal person,"Verein" and "Stiftung".Verein are assemblages of people while stiftung are assemblages of property.At the end of the Qing Dynasty and the beginning of the Republic,China began to study and transplant Germany’s Civil Code.The Civil Law of the POC,passed in 1930,incorporated the Verein and Stiftung concepts from German district law.That distinction is still made to this day in the law of Taiwan.Because the Stiftung concept is transplanted from another legal culture,it was seen as strange to the Chinese people.This article discusses Germany’s Stiftung system and analyzes their development and application in recent years.Special attention is paid to the relationship between Germany’s Civil Code,which has national legal effect,and the "stiftung laws" of the various states.It is hoped that this article may help to inform reforms of related systems in the Mainland and Taiwan districts.
    德國《民法典》規定法人可能形態有"社團"與"財團"兩種。其中以"社團"形式設立的法人是"人"的集合;而以"財團"形式設立的法人則是"財產"的集合。中國在清末民初之際,開始學習并繼受德國《民法典》,于1930年通過的《中華民國民法》(總則編)中引入德國法中有關"社團"與"財團"的概念,這一區分在臺灣地區沿用至今。由于財團制度繼受自他國法文化,對中國民眾來說具有陌生感。因此希望透過對于德國財團制度的探討,分析該制度在德國近年來的發展情形及其在實際中的實務狀況,尤其針對在德國全國有效的《民法典》規定與各邦"財團法"規定間的關系加以分析,期望對中國大陸和中國臺灣的相關制度的改革有所助益。
    Relation: 中国非营利评论, Vol.7, No.201101, pp.71-93.
    Data Type: article
    Appears in Collections:[Department of Law] Periodical Articles

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