本文主要係在探討國內不動產借名登記之法律行為，尤其係關於借名登記之性質、效力以及借名財產所有權之變動。本文試圖自實體法上觀點出發，藉由實務與理論之探討，以釐清借名登記法律關係中當事人間之權利義務，並就常見之爭議例如與類似契約之區辨、出名人處分借名財產之效力以及借名財產所有權認定等進行討論。此外，亦將以借名財產所有權歸屬與不動產登記制度之設計為核心，套用於訴訟法上常見之爭議例如確認訴訟之提出、第三人異議之訴之提起以及舉證責任分配等進行分析，以謀求實體法與程序法間之調和，並嘗試建構解決不動產借名登記糾紛之標準或最佳模式。

稅捐徵免應遵守租稅法定原則，亦須符合實質課徵之公平原則，納稅人依稅法規定負擔應納之稅捐並享有稅捐減免利益，並依實質負擔能力納稅，以符合租稅公平。在土地借名登記契約之稅捐法律關係，應取決於注重真正權利與利益享有之經濟實質關係，或恪遵法律形式之外部關係而定其稅捐法律效果﹖ 為落實稅法秩序，是否容認形式合法性原則之規範價值優先於實質真實之法律原則。稅捐稽徵現況對於減免類型之原因案件，不僅要求在法律形式上應合致稅捐法規範，且經濟實質上須該當於稅捐法規範。 本文擬經由探討租稅法定原則與經濟觀察法，辨正經濟意義的歸屬與租稅構成要件獨立性的概念與涵義，兼顧法律安定性與公平性之調適，深入探討土地借名登記契約之稅捐徵免法律關係，本文發現課徵現況，有違反避免重複課稅及割裂交易認定事實的疑慮。 為兼容並蓄掌握法律形式與經濟實質，試圖提出土地借名登記契約租稅構成要件認定之操作基準。 / The principle of taxation statutory and the principle of substantive taxation equity are the constructive principles of taxation collection. Paying tax by law and being able to pay in substance means that paying tax and being reduction and exemption from tax as well shall be in accordance with the terms prescribed by taxation law and equality in substantive taxation. Does regarding taxation legal relationship of the contract of borrowing other’s name for land registration, the criteria for determining taxation effect whether shall be subjected to economic substantive relationship or the legal external form﹖ The main scope of this study will analyze the principle of taxation by law and the economic substantive survey methodology , in order to understand the concept and meaning with the connection between the taxpayer and the object taxed in economic purpose, to indentify the statutory requirement of tax independently in accordance with taxation laws and free from any interference, to harmonize and balance with stability of the legal order and the principle of equality in substantive taxation. Reviewing the practical experience in relation to cases involving reduction and exemption from taxation, having taken into consideration all the intents of the arguments, we found out any doubts about giving rise to any issue of double taxation between land value increment tax、income tax and business tax, also being partially and selectively authenticating the economic facts. This study has attempted to propose available programs regarding facts to support the cause of taxation between legal external form and economic substance.

借名登記於清代就已經出現，亦普遍存在於現今台灣社會，惟現行法未針對借名登記作出明確的規範，因此就借名登記相關爭議問題的處理上甚為棘手，我國實務和學說見解對此爭議問題，目前還是處於各持己見，尚無統一定論的階段。 特別是在借名登記契約之效力認定上，以及若肯認借名登記契約之效力，而出名人違約處分標的財產時，該處分行為之效力為何此二部分，實務及學說見解甚為歧異，本文希冀藉由整理分析各項實務及學說見解，建立統一的判斷流程，增強借名登記契約法律效果的明確性，進而使當事人於涉訟時對於判決結果能有較高的預見可能性。