京都大学 / 新制・課程博士 / 博士(教育学) / 甲第23644号 / 教博第272号 / 新制||教||209(附属図書館) / 京都大学大学院教育学研究科教育学環専攻 / (主査)教授 佐藤 卓己, 講師 福井 佑介, 准教授 田中 智子, 准教授 佐藤 信(東京都立大学) / 学位規則第4条第1項該当 / Doctor of Philosophy (Education) / Kyoto University / DGAM

Precious Wedding is a professional wedding favors company in Taiwan which aims at helping every groom and bride create an unforgettable wedding experience through ideal wedding favors. As wedding favors is neither a brand-new nor prevalent product concept for most Taiwanese, coupled with the fact that there are fewer than 20 competitors selling on a large scale, we assume that the wedding favors industry in Taiwan is currently at the late introduction stage of a product life cycle. To test whether the wedding favors market in Taiwan will be profitable or not, we performed an online survey with 111 valid responses collected. The survey result turned out to be extremely positive as 88% of respondents claimed they will or they are likely to purchase wedding favors ( or recommend others to do so), implying that huge sales and growth potentials are awaiting us to explore. In terms of finance, we acquired NT$5,250,934 in our NPV calculation from year 1 to year 5, while the sensitivity analysis also generated positive outcomes even in the most pessimistic scenario, ranging from the lowest of NT$3,411,729 to the highest of NT$6,734,601.These figures all can be served as strong evidences that Precious Wedding is a great company to be invested on.

本研究之主要目的在於，探討臺灣綜合所得稅的婚姻懲罰性質對於婚姻行為之影響。本文首先說明臺灣目前婚姻行為之變化趨勢，指出結婚率下降所帶來人口結構改變之問題。其次，簡述有關所得稅法第15條規定變遷及作成修法前後比較。再者，探討國外研究所得稅對於婚姻行為影響之相關文獻並加以整理。最後，就實證資料數據結果加以分析，利用內政部及財政部之統計資料，採用最小平方估計法（OLS）之研究模型，分別對於所得稅婚姻行為與遞延婚姻時間之影響進行實證分析，希望藉由實證資料結果，作為政府制定相關政策參考依據。 本研究之實證結果指出，當所得稅租稅制度為夫妻合併計算課稅時，所得稅對於婚姻行為確實會造成影響，而且相同地對於遞延結婚時間也會造成影響。雖然，實行租稅政策無可避免會造成稅收損失，但是倘實行成本不高又可以增加結婚率，其所帶來的效益將遠遠超越所造成的損失。即使，2015年1月21日公布修正所得稅法第15條，修法後夫妻得就各類所得分開計算稅額，長久以來臺灣所得稅具有婚姻懲罰性質的爭議得以暫時緩解，然而是否就此免除婚姻懲罰性質，仍有待商榷。期待建立良善租稅制度，不應僅考慮財政收入或是租稅公平層面，建議政府未來在因應人口結構轉型問題，可以考量由租稅政策方面著手，另外，輔以現行諸多社會福利政策，如育兒津貼、育嬰假及生產補助等措施，再加上健全完備的醫療照護體系。政府若能適時進行相關政策調整，以因應人口結構轉型，將有助維持未來經濟穩定發展與提升國家競爭力。 / The main purpose of this study was to explore the impact of the marriage penalty income tax on marriage behavior in Taiwan. Firstly account for changes in the trend of current marital behavior in Taiwan, noted the decline in marriage rates change the structure of the population brings. Secondly, outlining the relevant provisions of Article 15 of the Income Tax and made changes before and after amending the law. Moreover, foreign research literature to explore income tax effect of marriage behavior and collated. Finally, to analyze data on the results of the empirical data, using statistical data of the Ministry of the Interior and the Ministry of Finance, using least squares estimation method (OLS) model of research were to influence behavior and deferred income tax marriage time empirical analysis in the hope that the results from the empirical data as a reference for the government to formulate relevant policies. The empirical results of this study point out that when income tax system as the couple aggregated taxation, income tax for the marriage does affect behavior, and married in the same manner for the deferred time will be affected. Although the implementation of tax policy will inevitably result in loss of revenue, but if the implementation does not cost much and can increase the marriage rate, its benefits will far exceed the losses caused. Even, January 21, 2015 announced the Income Tax Act amended Article 15, after amending the law couples was calculated separately on various income tax, the income tax has long been Taiwan's controversial nature of the marriage penalty can be temporary relief, but whether this exemption punitive nature of marriage, still have to discuss. Expect to establishing the good tax system should not only consider the level of revenue or tax fairness, the proposed future government in response to the demographic transition problem, you can proceed to the consideration of tax policy, In addition, combined with the many existing social welfare policies, such as child-care allowances, maternity leave and production subsidies and other measures, combined with a sound comprehensive health care system. If the Government can timely adjust relevant policies to cope with the demographic transition, it will help maintain stable economic development and enhance future national competitiveness.

京都大学 / 0048 / 新制・課程博士 / 博士(文学) / 甲第20115号 / 文博第740号 / 新制||文||645(附属図書館) / 京都大学大学院文学研究科歴史文化学専攻 / (主査)教授 井谷 鋼造, 教授 吉田 和彦, 准教授 久保 一之 / 学位規則第4条第1項該当 / Doctor of Letters / Kyoto University / DGAM

京都大学 / 新制・課程博士 / 博士(文学) / 甲第22909号 / 文博第855号 / 新制||文||699(附属図書館) / 京都大学大学院文学研究科行動文化学専攻 / (主査)教授 落合 恵美子, 教授 松田 素二, 准教授 安里 和晃 / 学位規則第4条第1項該当 / Doctor of Letters / Kyoto University / DGAM

在民國七十六年十一月二日政府正式開放大陸探親後，兩岸人民往來逐漸頻繁，隨著兩岸人民的交流，對一群隨國民政府來臺的老榮民而言，此再回故鄉距離國民政府撤退大陸已經近四十餘年。兩岸從一九七０年代末期以來，在經濟與社會各方面交流日趨密切與頻繁，在開放探親後，雖屬同文同種，但在兩岸間文化、生活、語言上之差異，兩岸通婚人數逐年增加，從以往的偷渡犯罪，漸變為合法入境而產生另一種犯罪模式的轉變，所衍生各種犯罪問題亦日趨增加，其對國內安全議題影響亦逐漸擴大。 當前影響國家安全之因素，主要有國際環境、兩岸關係與國內形勢等三個面向，除傳統性安全的武力威脅外，許多非傳統性威脅亦逐漸增加，例如：大陸地區人民偷渡來臺、假結婚真賣淫、人口販運、毒品、走私、兩岸組織犯罪、傳染病等問題，均實值得做深入探討與研究，這些問題均對國內社會環境造成變化，增加維持社會治安與社會秩序的內政成本。 全球化的趨勢，在不影響國家安全的前提下，建構兩岸合作打擊犯罪之機制，實刻不容緩，臺灣應儘速尋求兩岸合作之可行模式，本文共分為幾部分，先經由政府對大陸政策實施迄今與執行層面做檢視與探討為出發點，並輔以對探親、結婚及近來討論開放觀光等議題和相關法令做全盤、統整性之分析。再來就相關犯罪所衍生之問題，在移民機關及警察機關間之協調聯繫和在執法上遇到之困境做分析，最後，本研究就合法來臺之大陸人民犯罪問題為研究主軸，並就相關問題提出個人之看法與建議，希能提供就國家安全機制上更完整之參考。 / The Republic of China launched an open policy for people to go abroad to China and visit with their relatives on November 2, 1987, thus the relationship between cross-straits becomes closer and closer since then. To those veterans who followed the Kuomintang government’s move to Taiwan in 1949, it has been almost 40-year- separation for them to make a return voyage. Moreover, since the end of 1970s, the interactions between Taiwan and China have become closer and more frequent in all aspects of economics and society. After the said policy, although the cultural, living, and language difference still exists, the numbers of intermarriage mountain up year by year. As a result, the crime pattern has gradually changed from previous illegal immigration to legal entering but crime enhancing. The crime pattern transformation derives more and more homeland security problems. Nowadays, the factors of influence upon homeland security are mainly related to international environment, cross-strait relationship and domestic situation. Except China’s traditional threat of force to Taiwan, gradually, much other kinds of untraditional threat arise, such as human smuggling, prostitution under the disguise of marriage, drug trafficking, cross-strait organization crime, infectious diseases and etc. Not only do the aforementioned issues influence local social environment but also increase the cost both of social security and public order. Under the trend of globalization, accordingly, there is an eager need for Taiwan to establish possible crime-fighting corporate system with China without influencing Taiwan’s homeland security. The purpose of this study is three-fold. First, based on Taiwan’s “China policy”, this study examines and reviews the policy implementation and effects, then further discusses and analyzes comprehensive issues and related regulations, like relatives visiting, intermarriage, and opening Taiwan to mainland tourism which topic has recently been discussed enthusiastically. Second, aiming at criminal derivatives, this study discusses the difficult situation for said policy communication and implementation between the Competent Authority of immigration, National Immigration Agency and Police Department when dealing with related crime. Finally, focusing on the crime issues of people who enter Taiwan legally from China, this study tends to launch a policy suggestion for reference as setting up a well-designed homeland security system.

京都大学 / 0048 / 新制・課程博士 / 博士(文学) / 甲第20840号 / 文博第770号 / 新制||文||659(附属図書館) / 京都大学大学院文学研究科行動文化学専攻 / (主査)教授 太郎丸 博, 教授 落合 恵美子, 教授 岩井 八郎 / 学位規則第4条第1項該当 / Doctor of Letters / Kyoto University / DGAM

本論文共分七章，主要係探究兩岸人民關係條例中婚姻之規定，故自第二章首就《兩岸法律衝突之定位及性質》揭開臺灣地區與大陸地區間法律適用之問題，並進一步探究臺灣地區與大陸地區間已而形成之特殊區際法律衝突，包括其意義、形成之原因，並說明兩岸人民關係條例於法律上之定性及應用之分際；最後提出解決兩岸交流衍生之法律衝突問題可行之立法模式。而後進入本文探討兩岸人民關係條例所制定之各準據法之適法性，如兩岸人民關係條例第五十二條結婚與離婚要件之準據法、第五十三條結婚與離婚效力之準據法及第五十四條夫妻財產制之準據法，透過與涉外民事法律適用法規定之比較，檢討兩岸人民關係條例是否有修正之必要並提出立法建議。除此之外為因應涉陸假結婚事件頻傳及有關婚姻成立生效要件論述之完整性，亦一併討論涉陸假結婚等相關問題。而於第六章則論及兩岸因歷史及政治因素所造成重婚之問題，本章乃以兩岸人民關係條例第六四條有關重婚之特別規定作為楔子，自釋字第二四二號解釋出發，類型化各種重婚之類型，提出司法院大法官會議作成之解釋並評析其適當與否，末以兩岸面對所謂「變相的重婚問題-包二奶」必須具備的應有態度及應對方式作結。本文之撰寫乃係期待兩岸朝向正常的婚姻交流模式發展的同時，在規範兩岸私法問題之相關規範亦能與時俱進，給予兩岸人民最適切之法律保障。

台湾の「外籍」の配偶者との国際結婚の現状と実態を把握するため、さまざまな研究課題を設定し、多くの「外籍」の配偶者へのインタビューを行う質的調査、および多くの台湾人を調査対象者にする量的調査を実施し、より客観的な現状と実態を明らかにした。さらに、現在の台湾社会で大きな注目を浴びている、「外籍」の母親の母語や文化の継承や母語学習などのさまざまな問題を明らかにした。 / 博士(教育文化学) / Doctor of Philosophy in Education and Culture / 同志社大学 / Doshisha University