| Budding begun approximately in the eleventh century in England, the trust legal system has been developed in the Anglo-American law for almost ten centuries, and turned into an important pillar in the sphere of civil and commercial code with the so-called "comprehensiveness" until this date. In consequence of the blending Oriental and Occidental civilization in the past hundred years or so, the developing Asian countries, though based upon the continental legal system, could not have waived themselves from the impact effect of trust legal system.Although the progress of economical development on both sides of Taiwan strait is in sequence, they are confronting simultaneously an issue of connection with worldwide legalization in the tide of 21st century globalization, inevitably compelling the importation and acceptance of trust legal system resultant from either an autonomic natural evolution out of empirical principle or a policy-oriented consideration come from the passive operations under such waves.This dissertation attempts to score its study from the standpoint of comparative law with positivism as the target together with the explanation of theoretical concept, by making trust subject (concerned party of trusteeship) and trustee object (trust property) the core, and the trust of private interest, the scope, to describe the content and meaning of their interacting legal relation. The scope of study is substantially divided into the hereunder specified:Part 1: Under the scope of trustee law, the essential basic concepts are respectively explained to compare in a broader sense the interacting relation among the parties under trust law, i.e., the content, scope and legal properties of trust estate, with the concerned parties of trusteeship (trustor, trustee, beneficiary, outside creditor).Part 2: The content and operational practice of Taiwan trust business law, realty and securities exchange law, and the content of related trust business law are introduced. Meanwhile, the direction of mainland trust business law-making is also proposed.Part 3: Theoretical basis of trust taxation system is established in addition to anintroduction of the legislative pattern of Taiwan trust tax law system and notable examples of actual practice.Part 4: Because of the basis of juristic principle of trustee legal system is amply toned by Anglo-American law, it has formed gradually a system of its own under positivistic development. The divided action of obligatory rights and action of rights in rem (rights over things) of basic operations of civil code under continental legal system is enforced in parallelism but shown with too many difficulties to cope with in trustee law principle. Under the system of property law, the trustee legal system introduces new insight of law to form a new structure of legal system for this dissertation by making its effort to ponder how to open a panoramic vision to trust legal system.It is the general intention of this dissertation to single out a theme, namely, the study of "trust legal system", as it gradually becomes an independent area extracted from the conventional civil and commercial code with a broadened and in-depth content surpassing the traditionally respective domain of commercial law (corporate, maritime, insurance, bill). In the field of property law under conventional continental legal system, a third-party power outside the territory of trustee law other than obligatory rights and rights in rem is likely to be built up, and at the same time, covers the coordinating measures regulated of administrative law area as well as the complicated cross-field operations of corporate law, securities law, and tax law. Therefore, the study of trustee legal system can not be burdened by controlling the concept of a single legal system but counting on an integrated engineering of a far higher level.Standing on the foothold of positivism, this dissertation shows the full picture of trust legal system tribe and assesses comparatively further in details the legislative techniques and styles on both sides of the strait, analysizes and explains also the entangled rights and duties of clients under trust relationship by finding the possibility to introduce profound theories of trust legal system for better understanding, and, hopes ultimately to open another doorway to the area research of "trust legal system", even though in the absence of exact precision, an integrated combination task of "individuals" and "groups" might be at least accomplished within everybody's expectation.
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