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稻江學報第五卷第一期我國與大陸地區夫妻財產制之比較研究 ─ 兼論我國台商之相對因應林雪玉 * 稻江科技暨管理學院財經法律系助理教授摘要基於男女平等原則 , 我國與大陸地區之法律對於夫妻財產制都有詳細之規定 , 但是因為兩岸社會經濟發展之不同 , 所採之財產制亦不相同。我國採取以分別財產制和剩餘財產共同制之複和型態之夫妻財產制為法定財產制 ; 大陸地區則是採取婚後所得共同制為法定財產制。隨著台商到大陸投資或工作者日趨增多 , 台商與當地大陸地區人民結婚後 , 仍居住在大陸者 , 亦日益增加。大陸地區之法定財產制 , 對於台商夫妻是否適當 , 台商應有瞭解之必要。依據臺灣地區與大陸地區人民關係條例第五十四條規定「臺灣地區人民與大陸地區人民在大陸地區結婚 , 其夫妻財產制 , 依該地區之規定。但在臺灣地區之財產 , 適用臺灣地區之法律。」因此 , 為保護夫妻雙方之合法權益 , 國人有必要對兩岸之法定夫妻財產制、約定夫妻財產制之內容詳加瞭解 , 並作選擇 , 以保障各方的合法權益。本文乃就兩岸夫妻財產制之有關規定及相關問題提出探討及剖析 , 期能拋磚引玉 , 供關心兩岸法律之學者、專家切磋 ; 並供台商與大陸地區人民結婚後選擇夫妻財產制之參考。關鍵詞 :1. 夫妻財產制 2. 法定財產制 3. 約定財產制 4. 分別財產制 5. 婚後所得共同制 * 稻江科技暨管理學院財經法律學系副教授 , 國立臺北大學法律系兼任副教授。作者感謝兩位匿名審查委員之寶貴意見。 92
稻江學報第五卷第一期 A Comparative Study 0n the Matrimonial Property Regimes In Taiwan and the Mainland China Hsueh-Yu Lin Associate Professor, Department of Financial and Economic Law, Toko University Abstract Based on the principle of gender equality, there are detailed regulations of matrimonial properties regimes in Taiwan and Mainland China. However, because the development of the social economy is different between Taiwan and Mainland China, it is also different on the property regimes that are adopted. In Taiwan, we adopt the Statutory Regimes of the composite type of the separation of property regime and the community ownership of residual property. In Mainland China, they adopt the Statutory Regimes of the community ownership of postnuptial incomes. With the increase of Taiwanese Businessmen invest and work in Mainland China, it also increases day by day that Taiwanese Businessmen who get married with people of the Mainland China Area and still reside in Mainland China. It is necessary that Taiwanese Businessmen shall understand if the Statutory Regimes of Mainland China is appropriate to Taiwanese couples. According to Article 54 of Act Governing Relations Between Peoples Of The Taiwan Area And The Mainland Area, “Where any marriage between any of the people of the Taiwan Area and any of the people of the Mainland Area takes place in the Mainland Area, the matrimonial properties shall be subject to the provisions of the referred Area except for the properties located in the Taiwan Area.” Therefore, in order to protect the legitimate rights and interests of both sides of the couple, our compatriots have to adequately understand to the contents of the Statutory Regimes of Taiwan and Mainland China and make a choice to protect the legitimate rights and interests of parties. This article provides discussion and analysis of the pertinent regulations and relevant issues of the matrimonial properties regimes in Taiwan and Mainland China to the scholars and specialist who concern about the laws of Taiwan and Mainland China and look forward to attracting valuable comments. In addition, it is also a reference material for Taiwanese Businessmen and people of the Mainland China Area who get married to choose matrimonial properties regimes. Keywords:1. Matrimonial Property Regime 2. Statutory Regime 3. Contractual Regime 4. Separation of Property Regime 5. Marital-income Community of Property Regime 93
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