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    題名: 家族信託中以私人信託公司為受託人時如何適用我國公司法之研究
    A Study on the Application of the Company Law to Private Trust Companies as the Trustees of Family Trusts
    作者: 林意紋
    Lin, Yi-Wen
    貢獻者: 劉連煜
    Liu, Len-Yu
    林意紋
    Lin, Yi-Wen
    關鍵詞: 家族企業傳承
    私人家族信託公司
    私人信託公司
    家族信託公司
    豁免信託公司
    揭穿公司面紗
    控制公司
    Family Business Inheritance
    Private Family Trust Company
    Private Trust Company
    Family Trust Company
    Exempt Trust Company
    Piercing the Corporate Veil
    Controlling Company
    日期: 2020
    上傳時間: 2020-09-02 12:20:02 (UTC+8)
    摘要: 根據台灣董事學會的調查報告顯示，於我國的公司數量中，有六成者為家族企業。另《遠見》的調查結果中，有接近八成的企業負責人或準接班人認為家族企業傳承已屬迫切之問題。
    由於信託財產之獨立性的特性，因此若以信託為家族企業傳承之方法，更可達成家族企業永續傳承之目的，故中華民國信託商業同業公會建議企業主於規劃家族信託時，得以其擬傳承之資產，例如：家族企業的股份，出資設立一家閉鎖性股份有限公司，該公司之股東由擬傳承之家族成員擔任。該閉鎖性股份有限公司則擔任委託人兼受益人，並以其所持有之家族企業之股份為信託財產，委由信託業擔任受託人。
    然除了委由信託業擔任受託人，委託人是否有別種選擇？自外國法制觀之，於美國、新加坡以及香港皆有委由私人信託公司擔任家族信託受託人，而非由信託業者擔任受託人之傳承方式。
    因此，本文會先介紹美國、新加坡及香港關於私人信託公司之法制，並提出於我國設立私人信託公司之相關建議後，再研究若由私人信託公司擔任家族信託之受託人時，於我國公司法之適用上，是否將致生疑義，並再透過比較法制之分析、研究後提出本文建議。
    According to a survey report of the Taiwan Institute of Directors, 60% of the number of companies in our country are family businesses. Besides, in the survey results of “Foresight”, nearly 80% of business leaders or prospective successors believe that family business inheritance is an urgent issue.
    Due to the independence of the trust property, if the trust is used as the method of family business inheritance, the purpose of the family business`s perpetual inheritance can be achieved. Therefore, the Trust Association of R.O.C. recommends that business owners use the assets they intend to inherit when planning a family trust. For example, the shares of a family business, the capital is invested to establish a closed company limited by shares, the shareholders of the company are the family members to be inherited. The closed company limited by shares acts as the settlor and beneficiary and uses the shares of the family business it holds as the trust property, and the trust industry is appointed as the trustee.
    However, apart from the trust enterprises as the trustees, do the settlors have other options? From the perspective of foreign legal systems, private trust companies also can be the trustees of family trusts in the United States, Singapore, and Hong Kong.
    Therefore, this article will first introduce the legal system of private trust companies in the United States, Singapore, and Hong Kong, and put forward relevant suggestions on the establishment of private trust companies in Taiwan, and then study if private trust companies act as the trustees of family trusts, the Company Act of Taiwan in terms of its application, whether it will cause doubts, and then through the analysis and research of the comparative legal system, the recommendations of this article are proposed.
    參考文獻: 中文資料（按作者姓氏筆劃排序）
    一、專書
    1. 方嘉麟，信託法之理論與實務：以比較法觀點論信託法制繼受之問題，月旦，1998年1月，2版。
    2. 王志誠，信託法，五南，2017年8月，6版。
    3. 王文宇，公司法論，元照，2016年7月，5版。
    4. 徐國香，信託法研究，五南，1988年5月，再版。
    5. 郭宗銘、游明德、李潤之、林瓊瀛、吳郁隆、黃世鈞、許祺昌、
    蔡朝安、洪連盛，歷久彌堅－理性與感性的傳承實務，財團法人資 誠教育基金會，2016年11月。
    6. 陳弘毅、張增平、陳文敏、李雪菁，香港法概論，2015年12月，3版。
    7. 葉賽鶯，信託法專論，新學林，2013年5月。
    8. 楊崇森，信託法原理與實務，三民，2010年10月。
    9. 楊崇森，信託業務與應用，三民，2010年10月。
    10. 劉憶娥，信託規劃一典通，上旗文化，2008年3月。
    11. 劉連煜，現代公司法，新學林，2018年9月，13版。
    12. 潘維大，英美法導讀講義，瑞興，2003年9月，3版。
    13. 潘秀菊，信託理財面面觀，元照，2008年9月。
    14. 潘秀菊，信託法之實用權益，永然文化，1996年5月。
    15. 賴英照，公司法論文集，中華民國證券市場發展基金會，1988年5月。
    16. 謝哲勝，信託法，元照，2009年3月，3版。

    二、專書論文
    1. 方嘉麟，新修正閉鎖性股份有限公司專節總評（二），載：閉鎖性股份有限公司逐條釋義，頁11-22，2016年10月。
    2. 林國全，新修正閉鎖性股份有限公司專節總評（一），載：閉鎖性股份有限公司逐條釋義，頁1-10，2016年10月。
    3. 劉連煜，揭穿公司面紗原則及否認公司人格理論在我國實務之運用，載：公司法理論與判決研究(四)，頁137-157，2006年4月。

    三、期刊
    1. 王文宇，信託法原理與商業信託法制，國立臺灣大學法學論叢，
    29卷2期，頁309-416，2000年1月。
    2. 王志誠，家業傳承之模式選擇－閉鎖性公司與家族信託結合模式之運用及注意事項，月旦法學雜誌，298期，頁76-99，2020年3月。
    3. 王志誠，商業信託上市模式之解構及分析－以新加坡、香港分拆上市案例為核心，財稅研究，第 43 卷 2 期，頁187-216，2014年3月。
    4. 王志誠，信託財產運用同意權之探討，月旦法學雜誌，90期，
    頁50-64，2002年11月。
    5. 台灣董事學會，2019年華人家族企業關鍵報告，家族治理評論，
    16期，頁21-24，2020年1月。
    6. 林炫秋，論遺囑信託之成立與生效，興大法學，2期，頁51-91，2007年11月。
    7. 林國全，股份有限公司董事之資格、選任與解任，台灣本土法學雜誌，36期，頁91-110，2002年7月。
    8. 林國全，閉鎖性股份有限公司股東會選任董監事得否排除累積投票制之適用？，月旦法學教室，164期，頁18-20，2016年6月。
    9. 邵慶平，閉鎖性股份有限公司與家族傳承：無心插柳或成人之美？，月旦法學教室，205期，頁54-60，2019年11月。
    10. 許兆慶，美國信託法律適用法則簡析，法令月刊，57卷10期，頁34-53，2006年10月。
    11. 范瑞華、陳一銘，股票信託與公司治理，萬國法律，173期，
    頁17-32，2010年10月。
    12. 張炳坤，以閉鎖性公司作為家族傳承法律設計之初探，全國律師，22 卷，2 期，頁52-64，2018年2月。
    13. 楊崇森，從信託之功能談信託之推廣－迎接信託時代的來臨，
    法律叢刊，64卷第4期，頁1-53，2019年10月。
    14. 劉連煜，表決權拘束契約與表決權信託，月旦法學教室，13期，頁26-27，2003年11月。
    15. 劉連煜，台灣閉鎖性公司之立法與相關問題研究，台灣法學雜誌，282期，頁1-18，2015年10月28日。
    16. 賴英照，關係企業之法律問題及立法草案之研究，中興法學，
    18期，頁91-189，1982年3月。

    四、研究報告與學位論文
    1. 王雅嫻、蘇詠筑、曾子晴、宋宇虹、孫琪，我國辦理家族信託之可行性及相關問題之研究，中華民國信託業商業同業公會委託研究。
    2. 中華民國信託業商業同業公會，我國辦理家族信託模式建議與架構分析。
    3. 林國全、周振鋒，信託業因擔任受託人而為公司之董事或大股東時，如何適用公司法制之研究及建議，中華民國信託商業同業公會委託研究。
    4. 吳昱貞，有價證券信託之研究，國立成功大學法律學研究所碩士論文，2007年。
    5. 魏子凱，控制股東義務與責任之研究，國立中正大學財經法律學研究所碩士論文，2005年。

    五、網路資料
    1. 自由財經網，鞏固家族事業經營權 閉鎖性公司有妙用，網址：https://ec.ltn.com.tw/article/paper/1336105
    2. 香港律師，香港的新信託法律：是否能滿足香港的需要？
    網址：http：//hk-lawyer.org/tc/content/%E9%A6%99%E6%B8%AF%E7%9A%84%E6%96%B0%E4%BF%A1%E8%A8%97%E6%B3%95%E5%BE%8B%EF%BC%9A%E6%98%AF%E5%90%A6%E8%83%BD%E6%BB%BF%E8%B6%B3%E9%A6%99%E6%B8%AF%E7%9A%84%E9%9C%80%E8%A6%81%EF%BC%9F
    3. 香港信託及公司服務提供者註冊辦事處，常見問題，信託公司，問4，網址：https://www.tcsp.cr.gov.hk/tcspls/portal/faq/54/chi-t/TCSP_FAQ4-c.pdf
    4. 家族傳承 信託公會獻策，經濟日報，2019年7月20日，
    網址：https://money.udn.com/money/story/5613/3940470
    5. 資誠聯合會計師事務所，2018全球暨台灣家族企業調查報告，網址：https://www.pwc.tw/zh/publications/topic-family-business/assets/pwctw-family-business-survey-2018.pdf
    6. 經濟日報，大立光家族股權 集中閉鎖，網址：https://money.udn.com/money/story/5612/4066643
    7. 經濟日報，大立光林家 為何成立兩家閉鎖型控股公司？，
    網址：https://money.udn.com/money/story/5612/4104972
    8. 遠見，逾五成掌門人超過60歲 78.4％企業有交棒規畫危機，
    網址：https://www.gvm.com.tw/article/67961?fbclid=IwAR1bP0k6levxytdiDQDH0TnagG3fbOEQm29-erT4VzVyOf_2pu6iVWFbino
    9. 蕭震然，香港的家族信托法律(上)，香港大律師公會，網址：https：//www.hkba.org/zh-hant/node/15020
    10. 聯合新聞網，大立光大股東石安併茂鈺 更名為茂鈺紀念股份有限公司，網址：https://udn.com/news/story/7240/4366976

    英文資料（按作者姓氏字母排序）
    一、專書
    1. Sanjay Anand, Essentials of the Dodd-Frank Act (John Wiley & Sons, Inc., Hoboken Press, 1st ed. 2011).
    2. Adolf A. Berle and Gardiner C. Means, With a New Introduction by Murray L. Weidenbaum and Mark Jensen, The Modern Corporation and Private Property (Transaction Publishers Press, 2nd ed. 1991).
    3. George T. Bogert, Trusts (West Publishing Co. Press, 6th ed. 1987).
    4. John M.B. Balouziyeh, A Legal Guide to United States Business Organizations: The Law of Partnerships, Corporations, and Limited Liability Companies (Springer Berlin Heidelberg Press, 2nd ed. 2013).
    5. Jeffrey D. Bauman, Alan R. Palmiter and Frank Partnoy, Corporations law and policy: materials and problems (Foundation Press, 6th ed. 2007).
    6. Stephen M. Bainbridge, Agency, partnerships & LLCs (Foundation Press, 1 st ed. 2004).
    7. Stephen M. Bainbridge, Corporate law (Foundation Press, 3rd ed. 2015).
    8. Stephen M. Bainbridge, Corporation law and economics (Foundation Press, 2002).
    9. James D. Cox, Thomas Lee Hazen, Corporations (Aspen Publishers Press, 2nd ed. 2003).
    10. Hartley Goldstone, James E. Hughes Jr., and Keith Whitaker, Family trusts: a guide for beneficiaries, trustees, trust protectors, and trust creators (Bloomberg Press, 1st ed. 2016).
    11. Simon Gardner, An introduction to the law of trusts, at 76-77 (Oxford University Press, 3rd ed. 2011).
    12. Edward C. Halbach, Jr., Trusts (Chicago, Ill.: Thomson/West Press, 13th ed. 2008).
    13. James E. Hughes Jr., Family Wealth--Keeping It in the Family: How Family Members and Their Advisers Preserve Human, Intellectual, and Financial Assets for Generations (Bloomberg Press, 2d ed. 2004).
    14. Samantha Hepburn, Principles of Equity and Trusts Law (Cavendish Publishing (Australia) Pty Limited Press, 2nd ed. 2001)
    15. Margaret C. Jasper, How to form a limited liability company, (Oxford University Press, 1 st ed. 2007).
    16. Anthony Mancuso, Form Your Own Limited Liability Company (Nolo Press, 7th ed. 2011).
    17. Graham Moffat, Gerry Bean and Rebecca Probert, Trusts Law: Text and Materials, (Cambridge University Press, 5th ed. 2009).
    18. Alan R. Palmiter, Corporations (Wolters Kluwer Press, 8th ed. 2015).
    19. Philip H. Pettit, Equity and the Law of Trusts, (Oxford University Press, 12th ed. 2012).

    二、期刊
    1. Anonymous, Piercing the Corporate Law Veil: The Alter Ego Doctrine under Federal Common Law, 95 Harv. L. Rev., 853 (1982).
    2. Norwood P. Beveridge, Piercing the Corporate Veil: The Oklahoma Law of Corporate Alter Egos, Adjuncts, and Instrumentalities, 26 Okla. City U. L. Rev. 503 (2001).
    3. Thomas K. Cheng, The Corporate Veil Doctrine Revisited: A Comparative Study of the English and the U.S. Corporate Veil Doctrines, 34 B. C. Int`l & Comp. L. Rev. 329 (2011).
    4. Joseph P.H. Fan and Winnie S.C. Leung, The impact of ownership transferability on family firm governance and performance：The case of family trusts, Journal of Corporate Finance, Vol.61, 1 (2018.09).
    5. Iris J. Goodwin, How the Rich Stay Rich: Using A Family Trust Company to Secure a Family Fortune, Seton Hall Law Review, Vol. 40(2), 467 (2010).
    6. Carol A. Harrington & Ryan M. Harding, Private Trust Companies and Family Offices: What Every Estate Planner Needs to Know, in Sophisticated Estate Planning Techniques (ALI ABA Course of Study, Sept. 4-5, 2008), WL SP020 A.L.I.-A.B.A. 675 (2008).
    7. Edward C. Halbach, Jr., Uniform Acts, Restatements, and Trends in American Trust Law at Century`s End, California Law Review, Vol. 88, 1877 (2000).
    8. Henry Hansmann & Ugo Mattei, The Functions of Trust Law: A Comparative Legal and Economic Analysis, 73 N.Y.U. L. Rev. 434 (1998).
    9. Lee C. Hodge & Andrew B. Sach, Piercing the Mist: Bringing the Thompson Study into the 1990s, 43 Wake Forest L. Rev. 341 (2008).
    10. William P. Hackney & Tracey G. Benson, Shareholder Liability for Inadequate Capital, 43 University of Pittsburgh Law Review, 837 (1982).
    11. J. Jarrod Jordon, Piercing the Corporate Veil in West Virginia: The Extension of Laya to All Sophisticated Commercial Entities, 109 W. Va. L. Rev., 141 (2006).
    12. Al W. King III, The Private Family Trust Company and Powerful Alternatives, Trusts & Estates, Vol. 155, 9 (2016.02).
    13. Cathy S. Krendt & James R. Krendl, Piercing the Corporate Veil: Focusing the Inquiry, 55 Denv. L.J. 1(1978).
    14. Al W. King III & Pierce H. McDowell III, Delegated vs. directed trusts: know the difference between these two instruments, Trusts & Estates, Vol.145(7), 26 (2006.07).
    15. Donald D. Kozusko and Miles C. Padgett, Private trust and protector companies: how much family control? , Tax Management Memorandum, Vol.43(22), 443 (2002.11.4).
    16. Antoinette Sedillo Lopez, The Alter Ego Doctrine: Alternative Challenges to the Corporate Form, 30 UCLA L. Rev., 129 (1982).
    17. Rebecca Lee, Recent trends in equity and trusts law in Hong Kong: a review of notable developments in 2013, Trusts & Trustees, Vol. 20(4), 315 (2014).
    18. Edmund Leow & Dharshi Wijetunga, Singapore Trust Companies Act, Trusts & Trustees, Vol.12(3), 25 (2006).
    19. Richmond McPherson & Nader Raja, Corporate Justice: An Empirical Study of Piercing Rates and Factors Courts Consider When Piercing the Corporate Veil, 45 Wake Forest L. Rev. 931 (2010).
    20. Christopher M. Reimer, The undiscovered country: Wyoming`s emergence as a leading trust situs jurisdiction, Wyoming Law Review, Vol.11(1), 165 (2011).
    21. Christopher M. Reimer, Private Trustees Beware: A Review of the Sweeping New SEC Registration Requirements Under the Dodd-Frank Wall Street Reform and Consumer Protection Act, Michigan State University College of Law Journal of Business & Securities Law, Vol. 12, 337 (2012).
    22. Douglas G. Smith, Piercing the Corporate Veil in Regulated Industries, BYU L. Rev. 1165 (2008).
    23. Robert B. Thompson, Piercing the Corporate Veil: An Empirical Study, 76 Cornell Law Review, 1036 (1991.06).
    24. Christopher C. Weeg, The Private Trust Company: A DIY for The Uber Wealthy, Real Property, Trust & Estate Law Journal., Vol. 52, 121 (2017).
    25. Alan V. Ytterberg and James P. Weller, Managing Family Wealth Through A Private Trust Company, ACTEC Law Journal, Vol. 36 (2010).
    26. Tang Hang Wu, From Waqf, Ancestor Worship to the Rise of the Global Trust：A History of the Use of the Trust as a Vehicle for Wealth Transfer in Singapore, Iowa Law Review, Vol.103(5), 2263 (2018).

    三、網路及其他資料
    1. 3E Accounting, A Guide to Share Certificates – Issuance and Details of the Share Certificates, from: https://www.3ecpa.com.sg/resources/corporate-compliance-requirement/a-guide-to-share-certificates/?fbclid=IwAR2ECmjjF_Q40_-9W1abpZmGMk0DpdzBGeJOgGkjLrav6iAnGBcexbus_b0
    2. About ULC, from: https://www.uniformlaws.org/aboutulc/overview
    3. A Few Facts about THE UNIFORM TRUST CODE, from: https://www.uniformlaws.org/aboutulc/overview
    4. An Overview to Trusts in Singapore, from:
    https：//irblaw.com.sg/learning-centre/trusts-in-singapore/?fbclid=IwAR0PunoZKYORI-vsUhqSF2V5uk8sqtc8nNT-3fXHFn7_aHt8ypbB2-1WW9k
    5. Alpadis Group, Trusts in Hong Kong, from: https://www.alpadis-group.com/assets/files/trustshongkong.pdf
    6. Alfred Ip, Trust Focus Week: Private Trust Companies, from: https://www.hugillandip.com/2019/03/trust-focus-week-private-trust-companies/?fbclid=IwAR2DLQ1ESJcu-fJD87pQIYeJbgY_ImbtTg0bbbCEK6QOwSUf-qMCT-SxxzA
    7. American Law Institute, Principles of Corporate Governance：Analysis and Recommendations
    8. Department of Commerce, Community, and Economic Development, DIVISION OF BANKING AND SECURITIES, BANKING, from: https://www.commerce.alaska.gov/web/dbs/Banking.aspx
    9. Division of Banking, Banking, Trust Companies, from: https://dlr.sd.gov/banking/trusts/default.aspx
    10. Encyclopedia Britannica, Trust Law, from: https://www.britannica.com/topic/trust-law#ref269740
    11. Guide to setting up a Singapore Trust, from: https://www.guidemesingapore.com/business-guides/taxation-and-accounting/tax-and-wealth-planning/guide-to-setting-up-a-singapore-trust
    12. Kaizen CPA Limited, Guide to Transfer of Shares in a Singapore Company, from: https://www.bycpa.com/html/news/20193/2082.html?fbclid=IwAR1LBd4I_siPaCngevpDaANxKqAtxB1w_6OeGJ7olpSkx85OupjzBdsHpjw
    13. Matt Tobin and Tom Cota, Nine Reasons to Start a Private Family Trust Company, from: https://www.familyoffice.com/insights/nine-reasons-start-private-family-trust-company
    14. Monetary Authority of Singapore, Trust Companies Act (Chapter 336) Frequently Asked Questions, at 3, from: https://www.mas.gov.sg/~/media/MAS/Regulations%20and%20Financial%20Stability/Regulations%20Guidance%20and%20Licensing/Trust%20Companies/Regulations%20Guidance%20and%20Licensing/FAQs/TCA_FAQs%20on%20Trust%20Companies%20Act%20and%20Trust%20Companies%20Regulations_8%20Oct%202018.pdf
    15. New Hampshire Banking Department, About Us, from: https://www.nh.gov/banking/about-us/index.htm
    16. RUSHFORTH LEE & KIEFER LLP, Starting a Nevada Family Trust Company: Creating a Private Trust Company with Fewer Formalities, from: https://www.rlklegal.com/starting-a-nevada-family-trust-copmany/?fbclid=IwAR16ezlEk-tqcGcBkUMO1BoZW271TBjpulASR5B1TGV9SpgxWfk5P0QgsEc
    17. Singapore Private Trust Companies, from: https://www.kensington-trust.com/resource-center/resources/singapore-private-trust-companies/?fbclid=IwAR3If7F0MzLAL4MpdY6rUJJcGpecQvFgkLqwKyXShX94JXa296Uh6S7BQkM
    18. Tennessee Department of Financial Institutions, TDFI Bank & Trust, from: https://www.tn.gov/tdfi/bank-trust.html
    19. The National Law Review, Wyoming Updates Its Trust Company Legislation, Allows for Two-Family Private Trust Companies, from: https://www.natlawreview.com/article/wyoming-updates-its-trust-company-legislation-allows-two-family-private-trust
    20. TANG Hang Wu, An Introduction to Trust Law in Singapore, from: http://shintakuhogakkai.jp/activity/pdf/vol40_Singapore2.pdf
    21. Trident Trust Singapore, from: https://tridenttrust.com/media/2439/tsng-ttc-t-kf.pdf?fbclid=IwAR11Dm_h9DZKaRgcQvfIL3H5Ab56sgNZYOhF9Pj7ANaaG0DraxCsNk2x5G8
    22. UNIFORM TRUST CODE with comments, PREFATORY NOTE, from: https://www.uniformlaws.org/HigherLogic/System/DownloadDocumentFile.ashx?DocumentFileKey=e9c00113-601a-cd94-3aec-97c75a9f6d5a&forceDialog=0
    23. Uniform Law Commission: Guide to Uniform and Model Acts 2019-2020, from: https://www.uniformlaws.org/HigherLogic/System/DownloadDocumentFile.ashx?DocumentFileKey=01c556bd-ec9b-0fab-3805-7715f0eb9344&forceDialog=0
    24. Wyoming Division of Banking, from: https://sites.google.com/a/wyo.gov/banking/
    25. What is a Trust? Trust Law in Singapore, from: https://singaporelegaladvice.com/law-articles/what-is-a-trust-trust-law-in-singapore/
    描述: 碩士
    國立政治大學
    法律學系
    105651040
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105651040
    資料類型: thesis
    DOI: 10.6814/NCCU202001278
    顯示於類別:[法律學系] 學位論文

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