本篇研究試圖探討半導體產業供應鏈上游的IC設計業者召開法人說明會後，基於我國半導體產業供應鏈緊密連結之特性，同屬半導體供應鏈的其他中、下游製造和封測廠之機構投資人的交易行為是否將受到IC設計業者宣告之法人說明會資訊影響，亦即證明法人說明會資訊在半導體供應鏈中是否具有垂直資訊移轉效果。實證結果發現在法人說明會召開訊息首次見報日時，供應鏈上游公司之法人說明會訊息確實會影響其中、下游公司之機構投資人的持股變化，於宣告好(壞)消息時買進(賣出)，顯示機構投資人藉由其專業團隊和私有資訊能早一般大眾提前調整其交易策略，而此資訊移轉效果也會隨著公司在供應鏈上之距離而逐漸稀釋。此外，結果亦顯示外資由於地緣限制，相較於投信和自營商更會倚賴法人說明會宣告之資訊調整其持股策略，於宣告好(壞)消息時買進(賣出)。 / This research examine the conference call which hold by the IC design companies will transfer useful information to the institutional investors of IC manufacturing and packaging companies in the supply chain downstream. I am interested in if there is a vertical information transfer in the semi-conduct industry. The empirical results show that the conference call information is significantly influence the holding percentage of the institutional investors of the downstream supply chain companies after the information of conference call first reported in the newspapers. The institutional investors will increase the holding percentage after the good news released and vice versa. It is showed that the institutional investors can gather more information before the conference call and adjust their invest strategy in advance. Furthermore, this vertical information transfer effect will dilute by degrees as distance increases. Lastly, the result also shows that the foreign institutional investors more rely on the information released from the conference call to adjust their invest strategy than native institutional investors.

近年來，「新公共管理」及「政府再造」已蔚為世界潮流，公共政策以民意為依歸，施政方向取決於民眾的滿意度，因此績效的衡量成為提升行政績效的基礎。我國自2002年始制定科技組織績效評鑑制度，作為各研究機構訂定評估作業之參考，對研究機構評估機制的重視可見一般。A法人為以國防科技研究發展為主的研究機構，自2014年轉型為行政法人，究竟其轉型前後其經營績效如何? 乃為本研究主要動機。 本研究以A法人所屬9個單位為績效評估的對象，運用資料包絡分析法評估各研究單位之間的相對效率，分別以專業計畫支出、服務支出、用人費用及資本支出作為投入變數；以計畫產值、營業收入、專利權等三項作為產出變數，探討行政法人化對A法人績效變動情形，以瞭解績效差異的原因，並提出改善績效之建議。 經過實證研究發現，A法人轉型後整體規模提升，究其原因主要為規模效率變動所導致；此外，相對無效率單位普遍有規模效率值較純技術效率值高的情形，顯示無效率單位應提高其純技術效率，才能提高其生產效率；再者，差額變數的分析顯示，無效率單位效率不佳的原因主要為資本支出投入資源太多，及計畫產值的產出太低，由於計畫產值涉及國防兵力整備計畫及年度預算編製等因素影響，較無法透過營運管理加以控制，因此相對無效率單位應優先考慮降低資本支出等投入資源。 / Along with the conception of "new public management" and "government reengineering" thrive around the world, every country starts to negotiate about public opinions. As important roles of satisfaction of the general public, the measurement of public policies performance has become the basis for enhancing administrative performance. We had formulated a performance appraisal system for scientific and technological organizations in 2002 as a reference for evaluating research assignments by research institutes. It means that evaluation mechanism for research institutes has become the global trend. This thesis examines the impact of administrative corporation on operating performance, not only evaluating the achievement rate of organization goal, but also promoting resource utilization efficiency. In order to evaluate the performance of the administrative corporation, this study uses data envelopment analysis to evaluate the relative efficiency among research institutes. Through the empirical result, the change of scale efficiency led to an increase in the size of the organization. Moreover, the scale efficiency is generally higher than the pure technical efficiency among relatively inefficient units. We found that inefficient units should increase pure technical efficiencies to improve their productivities. Eventually, we did confirm that there are too many resources invested in capital expenditures and output value is too low. Therefore, as output value is subject to the country budget, inefficiency units should give priority to reducing capital input to improve performance.

Kyoto University (京都大学) / 0048 / 新制・課程博士 / 博士(経済学) / 甲第18751号 / 経博第502号 / 新制||経||272(附属図書館) / 31702 / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 黒澤 隆文, 教授 渡辺 純子, 教授 堀 和生 / 学位規則第4条第1項該当

現今各國之稅攻，類皆以推行法人所得稅為要務，期能建立直接稅為主幹的稅制。法 人所得稅的發展，其歷史至今不過六、七十年，但在各國歲入上已占有重要的地位。 因之，對法人所得稅的諸項問題加以研討，似有其必要。 法人所得稅與個人所得稅之並行，各國不乏其例。法人所得在課征法人所得稅之後， 分配於其構成分子時，尚須課征個人所得稅，遂使同一所得被課雙重所得稅，此種情 形是否為重複課稅，不無問題。若其為重複課稅，又應如何補救﹖其補救方法雖甚繁 多，但在實行時則應視經濟環境與需要，以及稅務行政效率如何作為選擇之依據。 對於法人所得稅的性質，一般均認為是直接稅。直接稅是不能轉嫁其稅負於他人的。 然而法人所得稅是否不能轉嫁，則頗有疑問。傳統的理論認為絕對不會轉嫁，但新的 理論及企業界的統計，則認為法人所得稅在相當期間將會轉嫁，祇其轉嫁的程度如何 不易測定而已。 法人所得稅係屬所得稅之一種，是否可以與個人所得稅同樣採用高度的累進稅率，不 無研究餘地。就平均社會財富的觀點來看，法人所得稅採用累進稅率，對平均財富確 具有相當的功效。因為根據固德氏（Richard Goode ）的統計，法人所得確是造成財富集中的一項重要原因，尤其在經濟發達的國家更是 如此。但就鼓勵儲蓄，增加投資的觀點來說，因為累進稅足以妨害儲蓄、減低投資的 誘因，對於經濟發展發生不利的影響，所以法人所稅之採用累進稅率很不適宜。另就 各國法人所得稅稅的演變來看，法人所得稅的稅率亦有趨於比例稅的傾向。此乃經濟 政策重於社會政策的應有措施。 本稿在研究以上三個理論問題以後，再提出兩個技術性的問題。一為固定資產的折舊 問題；一為存貨估價的問題。前者是固定資產估價的主要問題，後者是流動資產評價 的重要項目。折舊的高低、存貨的多寡，對法人所得稅都有直接性的影響。本稿對折 舊及存貨皂的計算，就各種可能採用的方法加以討論，以明其對法人所得稅究有如何 的影響。

本文以Dittmar and Mart-Smith (2007)所使用的模型為基礎，研究公司治理對公司價值、現金持有價值以及股利的影響。以市值對淨資產比、資產報酬率(以同產業的平均ROA調整後)為衡量公司價值的變數。而以內部人的行為和公司監督機制2項指標來衡量公司治理。其中，公司內部人行為指標包括：董監質押比、盈餘股份比、關係人融資比。公司監督治理機制指標包括：法人持股比、大股東持股比、獨立董監席次比、外部董監席次比、外部持股比。 以民國85-95年上市櫃公司為研究對象，以panel data之fix effect方式進行分析，實證結果顯示(一)對公司價值影響方面：盈餘股份比和法人持股比與公司價值呈現顯著正向關係；而董監質押比、獨立董監席次比、外部董監席次比與公司價值呈負向關係。(二)在現金持有價值影響方面：內部人行為中，董監質押比、關係人融資比對現金持有價值影響為顯著負向，並無發現監督機制對現金持有價值有正向影響。(三)在股利影響方面：內部人行為中，董監質押比、關係人融資比對股利的影響為顯著正向，並無發現監督機制對股利有負向影響。整體來看，公司治理對公司價值確有影響，但對現金持有價值和股利的影響方面，並沒有發現如Pinkowitz et al. (2006)之實證結果。 / Based on Dittmar and Mart-Smith (2007) valuation models, I investigate how the corporate governance affects the contribution of cash holdings and dividends to firm value. Firm value was measured by market value to book value ratio and the adjusted return on assets. We use two major categories of corporate governance measures including the degree of insider acting and the presence of shareholder monitoring. The degree of insider acting includes the ratio of directors' and supervisors' shares pledged (dsip) , the ratio of controlling shareholders’ cash flow rights to voting rights(ehb), and the ratio of relation party loaning to equity(rplp). The shareholder monitoring includes institutional holding(ihp), large shareholder holding(mhp), the ratio of independent directors and supervisors(idsp), the ratio of outside directors and supervisors(ocp), the ratio of outside directors and supervisors holding(ohp). Firms listed in Taiwan Stock Exchange and OTC during 1995-2006 are selected as the sample. The empirical results indicate that the ratio of controlling shareholders’ cash flow rights to voting rights(ehb), and institutional holding(ihp) are significantly and positively related to market value and return on assets. Second, the ratio of directors' and supervisors' shares pledged(dsip), and the ratio of relation party loaning to equity(rplp) are significantly and negatively related to the value of cash holding. We didn’t find the shareholder monitoring significantly increase the cash holding value. Finally, only the ratio of directors' and supervisors' shares pledged(dsip) and the ratio of relation party loaning to equity(rplp) are significantly related to dividends value. The conclusion is that although corporate government affects firm value, corporate government doesn’t significantly determines the value of cash holding and dividends. That empirical result is not consistent with the one of Pinkowitz et al. (2006).

勞動基準法、勞工退休金條例課予雇主於成就一定要件下，有給付勞工退休金、資遣費之責，以保護照顧勞工。然時至今日，為因應全球化趨勢，經營者透過交互協力的經營網絡，使人事調動亦趨於頻繁，產生多法人格經營組織形態下的調職。惟勞工退休金與資遣費係本於勞動契約之請求，故其求償對象為「勞動契約上雇主」，當事人一方(事業單位)改變，工作年資重新計算，將衍生應以誰承擔雇主責任及工作年資併計、平均工資計算等債權範圍問題。甚或雇主透過關係企業交叉控制，濫用公司法人格、掏空資產，導致關廠歇業，勞工之債權求償無門。 勞動基準法各條文所規範之雇主(責任主體)，須斟酌各該法條的立法意旨與目的予以審酌認定，且未包含多重勞動關係之處理。我國公司法第154條第2項規定引進揭穿公司面紗原則，惟勞工如係因關係企業、家族企業調動，導致工作年資中斷或勞動條件不利益變更，損及其權益，尚難逕以該法條要求控制股東負清償之責，以擴張雇主責任。又104年2月4日修正公布勞動基準法第28條規定，提升退休金與資遣費之受償順位，並納入墊償，該條文對勞動債權之保護及施行以來之適用問題，亦為本文關切之重點。 　　本文將從雇主範圍、跨法人格企業調動、經營主體消滅等變動因素下，探討勞工退休金及資遣費之求償對象、求償範圍及債權保護等，並透過檢視現行勞動法制、公司法關係企業債權人保護之規定，介紹美國「揭穿公司面紗原則」、日本「法人格否認理論」、我國實務發展「實體同一性」概念等，試圖描繪擴充退休金與資遣費求償與保護法制之輪廓，並對於擴張勞工退休金與資遣費追償對象之可能，提出相關建議以供參考。

大部分的台灣援助研究討論台灣外交政策，沒有太多的研究是從受援者的觀點探討台灣的發展協助成效。本研究將檢視台灣援助的西班牙語學術論文， 選擇一個個案研究，並從事訪談，以中美洲的觀點來闡述台灣援助的成效。且將分析台灣的 外交援助，特別是財團法人國際合作發展基金會從1998年到2015年在中美洲的策略。本研究質疑由國際社會先前 對台灣在中美洲的金錢外交探索，相反地，本研究將評估儘管中美洲有貪污醜聞，台灣援助在中美洲仍是有利的原因。

大綱提要 研究之動機、目的及方法 論文組織架構及資料來源 台海兩岸在中南美洲外交對抗之回顧（三個時期） 1949-1970年（我退出聯合國前-敵消我長-友邦數比2：20） 1971-1979年（我退出聯合國後-敵長我消-友邦數比12：12） 1980-1989年（蔣經國執政時期及李登輝執政初期-敵長我進- 友邦數比18:15） 備註：1990-1999年（李登輝執政時期-敵我建交拉鋸戰-友邦數比 19:14） 我國與中南美洲友邦經技合作 背景緣起 組織機制 （1）1960年代-外交部拉丁美洲農業技術合作小組 外交部海外技術合作委員會（1968年） （2）1970年代-海外技術合作委員會CITC（1972年） （3）1980年代-海外經濟合作發展基金會IECDF（1988年） （4）1990年代-財團法人國際合作發展基金會ICDF（1996年） 合作項目 （1）1960-1980年代-農業（1963年起）、漁業（1974年起）、工業（1981年起）、竹工藝（1980年起）及昆蟲醫技（1981年起） （2）1990年代-貸款計畫（基礎工程建設、工業區開發、中小企業轉融資、小農貸款、人道貸款）、外交部政策性貸款及人道援助 經費來源 （1）1974年6月以前-美援及我政府配合款 （2）1975年會計年度起-外交部預算（駐外技術團經費、政策性貸款、人道援助） （3）1988年起-國庫編列援外基金（海外會及國合會貸款計畫） 合作策略 （1）1960-1980年代-傳統的農漁業技術合作 （2）1990年代- 擴大技術合作範圍（協助農業產銷、小農貸款、中小企業輔導與顧 問諮詢服務、海外服務工作團志工服務） 雙邊及多邊經濟合作（1991年CABEI會員國、1992年中美洲國家與中華民國合作混合委員會、1997年中美洲元首暨總理高峰會、1998年中美洲永續發展聯盟會員國及籌設中美洲經貿合作發展基金） 人道援助 合作績效 （1）1960-1980年代 政治外交層面-穩固8國傳統邦誼、爭取新興國家7國建交 經濟層面-1963年起總共派遣農技團23個、漁技團6個、竹技團2個、醫技團1個，至23國進行技術合作，協助當地農、漁業及竹工藝發展 （2）1990年代 政治外交層面-爭取尼加拉瓜復交、友邦支持我國參與聯合國、友邦歡迎我國加入中美洲統合體SICA 經濟層面-提供台灣成功發展經驗、7國中小企業轉融資貸款、 4國小農貸款、海地微額貸款、4國風災緊急紓困貸款、廠商赴友邦投資享有最優惠待遇、設立中美洲經貿辦事處、捐贈中美洲經濟合作發展基金、人道捐助 難題挑戰- （1） 援外經費不足（國合基金僅達預定額度1/3、技術團經費增加有限且人事費偏高、援外金額占GNP比例偏低） （2） 援外機制尚未完全明確建立（國合會成員架構不能反映民意監督功能、我國總體援外預算分屬不同部會或不同科目或隱藏在第二預備金內、援外支出缺乏民意有效監督、駐外使館浮濫運用援外資源） （3） 援外專業人才難覓（國外待遇誘因不大、聘期無保障、國內不願優秀農技幹部外調、駐地貧窮落後或戰亂、被民間企業以高薪挖角） （4） 友邦政府財力及基礎設施配合困難 （5） 廠商經貿投資未能配合援外政策 結論 經技合作--（1）效果：鞏固邦交、增進友邦的經濟發展、建立多邊的政經合作關係、突破中共外交封鎖 （2）影響經技合作成敗的變數：國際因素、中共因素、友邦國內政經情勢因素、我國國內因素 第一章導論 第一節研究動機及目的/3 第二節研究方法/4 第三節組織架構及資料來源/5 第二章台海兩岸在拉丁美洲外交對抗之回顧 第一節「敵消我長」時期（1949年-1970年）/9 第二節「敵長我消」時期（1971年-1979年）/12 第三節「敵長我進」時期（1980年-1989年）/14 第三章一九九○年代以前我國與拉丁美洲友邦經技合作概況 第一節經技合作的背景與緣起/19 第二節經技合作的組織機制、內容項目與經費運用/22 第三節經技合作的評估/39 第四章一九九○年代我國與拉丁美洲友邦經技合作策略之分析 第一節拉丁美洲友邦對我之重要性/51 第二節我國與拉丁美洲友邦經技合作策略之轉變/65 第三節李總統登輝先生的太平之旅與我國與拉丁美洲友邦之經技合作/88 第五章一九九○年代我國與拉丁美洲友邦經技合作之評估 第一節當前我國經技合作的組織機制/111 第二節我國與拉丁美洲經技術合作的績效/117 第六章我國經援及技術合作所面臨的難題挑戰/130 第一節援外經費不足 第二節援外機制尚未完全明確建立 第三節援外專業人才難覓 第四節友邦政府財力及基礎設施配合困難 第五節廠商經貿投資未能配合援外政策 第七章結論/159

關係企業的經營型態已在我國占有日漸重要的地位，近年來我國公司在外國或大陸地區設立公司之情形亦時有所聞，此二者皆因此連帶引發了勞動法上的問題，究竟雇主可否使勞工在關係企業中不同公司間調職？甚至調職到我國境外之關係企業其他公司？此與傳統上企業內調職的不同點在於，此時勞工於各公司間的調職涉及勞工於不同法人格間的變動，雇主是否當然有此權利，即不無深究之餘地。 基此，本文將從以下幾個面向來探討關係企業內調職之問題：1.在何等情況下構成關係企業？此由於勞動法上並無相關法制之訂定，故需從其他領域實定法著手，又設若從其他領域實定法著手，是否可全盤移植於勞動法亦屬討論範圍；2.關係企業範圍界定後，是否會對於勞動法上的雇主概念造成影響，進一步而言，是影響到勞動契約上雇主概念，抑或是影響到功能性雇主概念，或者，在何種情況下該二者始會受到影響？3.關係企業內調職的概念為何？其與雇主指示權的關係，與企業內調職、派遣、出差等概念究竟有何異同？4.雇主得否事前取得使勞工於關係企業內調職之權利，若是，是在何種情形下雇主始能取得？5.勞動法之終止保護是否能夠擴及於關係企業，若是，是在何種情況下擴及？6.勞工於關係企業內調職後重要勞動條件應該如何因應之問題。 本論文希冀能夠將上述問題一一釐清，而讓勞資雙方能夠清楚了解雙方之權利義務分別為何，防範爭議於未然，共創與共享經濟之價值。

台灣祭祀公業為民間祭祀團體係特殊民間傳統習慣所形成，其特殊性為「共有」型態，以祭祀祖先為目的所設立之獨立財產。其設置，淵源於中國大陸南宋「祭田」經先民為維護人民本身之生存之安全，勢必組織團體，藉以互助及自衛，依賴宗族組織逐漸形成台灣之特殊制度。本文研究是以祭祀公業條例第五十一條及相關第五十四條、第五十五條「代為標售」政府以公權力介入剝奪民間之祭祀公業財產，限定三年內申報清理，逾期申報由直轄市、縣(市)主管機關代為標售，此種化私產為公產(囑託登記為國有)剝奪人民財產權是否有違反憲法第十五條及第二十三條之必要性原則應予探討。又祭祀公業條例第五十九條第一項規定應以「祭祀公業法人為新設立之特殊性質法人，而非依民法成立社團法人或財團法人為新設立。」立法要求祭祀公業成立「祭祀公業法人」為權利義務主體具有人格化，管理重於清理，應予探討研究。 「祭祀公業」以頒布祭祀公業條例予以清理，在民政機關(單位)應予嚴格審查核發派下全員證明書，以利祭祀公業登記為「祭祀公業法人」或「個別所有」、「持分共有」或「均分」所有，以利管理。因此對祭祀公業之派下員清理，宜予慎重探討。其頒指出祭祀公業條例實施後問題所在，能對過去到現在清理祭祀公業之政策困難「盲點」於處理原則及法令修定時予以參考。 本論文共分五章其主要內容說明如下： 第一章 緒論：說明研究動機與目的，研究方法與範圍，研究內容與流程。第二章 祭祀公業法性質定為之探討：祭祀公業的涵義，就有關文獻，藉著祭祀公業定義、分類、沿革及法律本質之定位問題予論述，日治時期之定位及分析祭祀公業法律性質之定位與釐清學說與實務不同見解，針對祭祀公業法人之特殊性，具有「人格」為權利義務主體，期望祭祀公業條例實施後，有利於政府管理祭祀公業。 第三章 祭祀公業條例公佈實施前土地清理之探討：論述台灣光復初期地籍失實之原因，祭祀公業法制承接之改變，使法律本質定位在「習慣上法人」國民政府播遷來台影響，秉持大陸之見解認定祭祀公業為「公同共有」之性質，以致清理發生困難，政府放任祭祀公業不立法保護，法令闕如，以致祭祀公業纏訟爭財，政府對祭祀公業土地清理法令何在？雖然內政部於七十年四月三日頒布「祭祀公業土地清理要點」二十六點，積極清理，以便管理，隨後台灣省政府頒布「台灣省祭祀公業土地清理辦法」一十九條，因法律位階為法令，又缺少公權力，以致效果不彰，推原其故，詳述問題所在，以訂立新法為法律，而有土地清理相關規定問題，提出祭祀公業管理條例草案及地籍清理條例草案為立法解決祭祀公業土地清理問題。 第四章 祭祀公業條例公佈實施後土地清理之探討：祭祀公業條例公佈實施前所發生問題是否解決？困難問題未能解決，政府為解決立法授權行政主管機關，以公共利益為考慮，予以代為標售為徹底解決主體不明，權屬不清，無法藉司法途徑解決之祭祀公業，如此見解是否剝奪民間習慣形成之祭祀公業，以公益剝奪私益，有違反憲法第十五條及第二十三條人民財產權之保障，闡述祭祀公業法人登記之分析，祭祀公業第五十九條第一項所規定新設立祭祀公業已民法規定社團法人或財團法人為之。闡述祭祀公業法人為特別性質之法人，為祭祀公業條例公佈實施之特色，今新設立祭祀公業應以登記為祭祀公業法人為之，為正確；對於祭祀公業土地清理，應以民政機關核發派下全員證明書為地政機關登記之憑證，故祭祀公業在申請民政機關核發派下全員證明書審核時與以對其派下員清理。 第五章 結論與建議，一、結論：(一)祭祀公業派下員之清理，如何認定派下權，以杜絕糾紛，授權民政機關核發派下全員證明書協助祭祀公業派下權責任重大。期望未來修法時，在實體對派下權繼承取得或喪失及範圍作明確之規範。(二)祭祀公業法人登記之分析，將祭祀公業法人登記規範二十四項，予以歸納分析其程序及應附文件。於清理完畢，予以管理。祭祀公業條例第五十九條第一項新設立祭祀公業，依民法規定成立社團法人或財團法人。祭祀公業條例忽略法人化，特別規定特殊性質法人為權利義務主體，有別於社團法人或財團法人。因此本研究認為新設立祭祀公業應以成立登記祭祀公業法人為之，符合特殊性質法人說之立論。(三)逾期未申報清理，代為標售分析，政府(行政主管機關)為全面清理祭祀公業，竟然立法祭祀公業條例第五十一條及相關第五十四條、第五十五條規定，將土地二次標售，未完成標售者，囑託地政機關登記為「國有」，增加政府國有土地之資源。又於代為標售之價金及登記為國有之土地價金，期限十年，祭祀公業逾期未申請發給土地價金結算如有賸餘歸入「國庫」。此種土地政策公益大於私益，嚴重剝奪祭祀公業之財產，以公權力介入代為標售違反憲法第十五條及第二十三條之必要性原則及比例原則之違憲行為，剝奪人民之財產權，詳盡論述。二、建議：祭祀公業條例施行後，實務上之運作，對祭祀公業申報清理作業，仍有處分實務與法令盲點存在，建議將來為修法之參考：(一)祭祀公業條例第五條之修正為「一、……其繼承人應與該公業設立人或派下同姓且有共同分擔祭祀者，使符列為派下員。」(二)祭祀公業條例第五十條第一項：「……應於三年內依下列方式之一處理其土地及建物」之「之一」兩字應予刪除。(三)祭祀公業條例第五十條第三項建議修正。(四)祭祀公業條例第五十一條，直轄市、縣(市)主管機關代為標售之規定，有違背憲法第十五條及第二十五條對財產權保障及比例原則，於修法時建議刪除或修改條文。(五)祭祀公業條例第十二條欠缺移請直轄市、縣(市)政府調處機制，建議修法時予以增加，以利清理工作之運作。 / Abstract Worship guilds in Taiwan are civil worship associations formed due to special tradition and custom. Its unique characteristic is the “co-ownership” of the independent properties set up for worshiping ancestors. It originated from the “sacrificial field” in the Southern Song Dynasty. Due to the need of defending their safety and survival, ancient people organized themselves to help each other and ensure self-defense. Clan organizations have been evolved and developed into a system unique to Taiwan. This research discusses whether the government’s conversion of private properties into state-owned properties (inform the registration of properties as state-owned) and deprivation of people’s right to property are in violation of Articles 15 and 23 of the Constitution, that is, the government deprives properties owned by civil worship guilds by exercising its public powers to require them to declare and clear their properties for ancestor worship within three years, and in the event that a worship guild fails to make the required declaration, the municipal city, county (city) government will publicly auction the properties in question on behalf of the worship guild according to Articles 51 and 54 as well as the “Public auction on behalf of worship guild “ stipulated in Article 55 of the Statutes Governing Worship Guilds. In addition, Paragraph 1 of Article 59 of the Statutes Governing Worship Guilds stipulates that “a worship guild constituted as a juristic person is a new form of juristic person with unique characteristics which differs from an association constituted as a juristic person or a foundation constituted as a juristic person as per the Civil Code.” The legislation requires a worship guild to form a “worship guild constituted as a juristic person” which has legal personality capable of exercising rights and bearing responsibilities. The fact that management takes precedence over clearance should be discussed and researched. The promulgation of the Statutes Governing Worship Guilds is to regulate “worship guilds.” Civil affairs authorities strictly review and issue the full membership (including the founding members and, if any, their successors) certificate of a worship guild to allow it being registered as a “worship guild constituted as a juristic person”, “individual ownership”, “co-ownership of respective shares” or “co-ownership of equal shares” for the purpose of management. As a result, it is important to undertake sensible discussions on the listing of worship guilds’ membership. This research is intended to point out problems arising from the implementation of the Statutes Governing Worship Guilds and the policy “blind spots” associated with the regulation of worship guilds from the very beginning until now which are subsequently served as references for the principles of handling and future amendment to the applicable laws and regulations. This research is divided into five chapters and their key contents are listed below: Chapter one is the introduction which explains the research motive and objective, research methods and scope as well as research contents and procedures. Chapter Two discusses the positioning of worship guilds’ legal nature. In terms of the context of worship guilds, the definition, categorization, history and the positioning of the legal nature of worship guilds are expounded according to relevant literatures. Their positioning in the era under the Japanese colonial rule is also explored. The legal nature of worship guilds is analyzed and the clarification of the different interpretations between academic theories and practical experiences is made. Regarding the uniqueness of worship guilds as juristic persons, their acquisition of “personality” capable of exercising rights and bearing responsibilities after the Statutes Governing Worship Guilds took effect will hopefully facilitate the government’s management of worship guilds. Chapter Three concentrates on land clearance before the promulgation and implementation of the Statutes Governing Worship Guilds which discusses the reasons behind the incorrect cadasters immediately after the end of the Japanese occupation and the change of the legal system governing worship guilds. Worship guilds which had originally been regarded as “customary juristic persons” in their legal nature were deemed as “co-ownership in common” under the Mainland concept by the Nationalist government after its retreat to Taiwan. This led to great difficulties to regulate. The government’s failure to enact applicable laws to protect the interest of worship guilds created a legislative vacuum, causing numerous litigations for properties by worship guilds. Where the land clearance legislations as far as worship guilds are concerned? Although the Ministry of the Interior promulgated the “Arrangement Regulations for Worship Assets” with 26 regulations on April 3, 1981 to actively undertake clearance to facilitate management, followed by the “Regulations Governing Land Clearance by Worship Guilds of Taiwan Province” composed of 19 articles which were promulgated by the Taiwan Provincial Government, these points and regulations were inferior in their legal status and lacked enforcement powers, leading to ineffective and unsatisfactory results. The causes for their failure and problems needed to be addressed by the enactment of a new legislation. Accordingly, drafts of both the Statutes Governing Worship Guilds and the Statutes Governing Cadaster Clearance were proposed to resolve issues concerning land clearance by worship guilds. Chapter Four discusses land clearance after the implementation of the Statutes Governing Worship Guilds. Attentions are drawn to whether the problems which had occurred before the effectiveness of the Statutes Governing Worship Guilds are resolved? In order to deal with the un-resolved problems, the government has enacted the law to authorize the competent authority, in consideration of public interest, to undertake public auctions on behalf of worship guilds aimed at completely resolving issues surrounding ownership and rights or cases of worship guilds which cannot be resolved by the judicial system. Whether this idea exploits worship guilds which were formed by way of civil custom, amounts to the deprivation of private interest by public interest, and violates the constitutional guarantee of people’s rights to property as per Articles 15 and 23 of the Constitution requires further discussions. The registration of worship guilds constituted as juristic persons is analyzed as a newly established worship guild is required to be established as an association constituted as a juristic person or a foundation constituted as a juristic person as per the Civil Code under Paragraph 1 of Article 59 of the Statutes Governing Worship Guilds. It is also emphasized that worship guilds constituted as juristic persons are unique juristic persons which is a feature of the Statutes Governing Worship Guilds. It is a correct policy to require any newly established worship guild to be registered as a worship guild constituted as a juristic person. With respect of land clearance by worship guilds, civil affairs authorities should issue full membership certificates as a reference for land registration authorities to undertake land registration. Therefore, worship guilds can ascertain their full membership when applying to civil affairs authorities for membership certificates. Chapter Five is conclusions and suggestions. I. Conclusions: (1) Regarding the ascertaining of membership of worship guilds, it is important to ascertain the right of the membership to prevent future disputes. Civil affair authorities’ power to issue full membership certificates bears great responsibilities in assisting the establishment of the right of the membership of worship guilds. It is hoped that future amendment will be made to the acquisition by succession, loss and scope of the right of the membership. (2) In respect of the analysis of the registration of worship guilds constituted as juristic persons, the procedures and attached documents required by the 24 regulations governing the registration of worship guilds constituted as juristic persons should be analyzed. After the analysis is done, the procedures and attached documents should be managed accordingly. According to Paragraph 1 of Article 59 of the Statutes Governing Worship Guilds, a newly established worship guild is required to be established as an association constituted as a juristic person or a foundation constituted as a juristic person in accordance with the Civil Code. The Statutes Governing Worship Guilds ignores legal personalization and specially provides that worship guilds are a special form of juristic persons which are different from associations or foundations constituted as juristic persons. Due to this, this research concludes that a newly established worship guild should be registered as a worship guild constituted as a juristic person in order to fit in its unique legal personality. (3) The failure to declare and clear worship properties leads to the government’s public auctions on behalf of worship guilds. In order to fully regulate worship guilds, the government (the competent authority) has nevertheless enacted Articles 51, 54 and 55 of the Statutes Governing Worship Guilds to publicly auction the lands for the second time. The competent authority then informed the land registration authority to register those lands which had not been successfully sold in auctions as “state-owned” properties to increase the state-owned land resources. Moreover, the limitation period for applying for the auction price and the land value of registered state-owned land is ten years, and if no attempt has been made to make the application for the land price within the statutory limitation, the remaining amount after final calculation will be given to the “Treasury.” This type of land policy accords more emphasis on public interest than private interest, seriously depriving properties owned by worship guilds. To publicly auction properties on behalf of worship guilds by exercising the public powers violates the principle of necessity as set out in Article 15 of the Constitution and the principle of proportionality as set out in Article 23 of the Constitution. This is deprivation of people’s right to property which is detailed in this research. II. Suggestions: there are still regulatory blind spots in practice with respect to the declaration and clearance procedures of worship guilds after the Statutes Governing Worship Guilds took effect. The following suggestions are made as references for future amendment to the Statutes: (1) Suggested amendment to Article 5 of the Statutes Governing Worship Guilds, “1. … the successor shall be listed as a member of the worship guild only if he or she shares the duty of ancestor worship with a founding member of the guild or a member of the same clan.” (2) Paragraph 1 of Article 50 of the Statutes Governing Worship Guilds provides “…shall handle the land and building as per one of the following methods within three years.” The wording “one of the following” should be deleted. (3) It is suggested that Paragraph 3 of Article 50 of the Statutes Governing Worship Guilds should be amended. (4) The competent authority of the municipal city, county (city) government should undertake public auctions on behalf of worship guilds as set out in Article 51 of the Statutes Governing Worship Guilds violates the protection of property rights and the principle of proportionality guaranteed by Articles 15 and 25 of the Constitution respectively. It is suggested that the article should be deleted or amended. (5) Article 12 of the Statutes Governing Worship Guilds fails to include the mediation mechanism by way of transferring the case to the municipal city, county (city) government for mediation. It is suggested that such mechanism should be incorporated in order to facilitate the clearance.