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題 名 | 臺灣投資型保險商品分離帳戶法律規範之檢驗--理論與比較法之觀察=A Review on the Laws and Regulations Regarding Separate Account on Investment-Linked Insurance Products in Taiwan: Observations from the Perspectives of Theoretical and Comparative Law |
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作 者 | 張冠群; | 書刊名 | 政大法學評論 |
卷 期 | 109 2009.06[民98.06] |
頁 次 | 頁177-241 |
分類號 | 563.79 |
關鍵詞 | 投資型保險; 分離帳戶; 專設帳簿; 變額人壽保險; 變額年金; Separate account; Investment-linked insurance; Variable life insurance; Variable annuity; |
語 文 | 中文(Chinese) |
中文摘要 | 二○○一年七月保險法第一二三條第二項及第一四六條修訂增列之第五項至第七項被視為賦予人壽保險公司銷售投資型保險商品之法源。同年十二月,當時之主管機關財政部,並訂定「投資型保險商品管理規則」,以為投資型保險商品規範與管理之具體規則,其後經修正更名為「投資型保險投資管理辦法」,並於二○○八年四月完成最新修訂。保險法第一四六條第五項規定:「保險業經營投資型保險之業務應專設帳簿」,而「投資型保險投資管理辦法」第四條至第十八條均係針對專設帳簿之規定,由此得見「專設帳簿」(即分離帳戶)之設置係投資型保險商品之特特與運作之關鍵。然此分離帳戶之性質若何?應如何定位?與其所附麗之人壽保險契約應否區隔?其安以運作?其中之投資風險由何人承擔?其監督管理權限應歸何機關?最適化之監理法規焉以安排與訂立?凡此,均係核准投資型保險與訂立相關監理法規中首需覓解之疑難。本文試跳脫現行保險法及投資型保險相關法規之框架,自「分離帳戶之定性」入手,蓋唯有將分離帳戶之性質倘不釐清,最適化監理法規自無從產生也!準此,本文第二部分將自理論面起始,觀察分離帳戶之特徵,並與「保險商品」及「共同基金」對照,以定位分離帳戶之商品性格。第三部分,則試將理論面獲致之結論,與美國相關法規,如一九四○年投資公司法對照,俾驗證理論面之推論於他國法之實踐確屬可能。其次,於完成理論之研析及比較法之驗證後,本文第四部分則研習台灣現行投資型保險商品之監理法規,並對其優劣為公允之檢討。最末,則依第四部分論述之結果,試對台灣之現行法,略抒關於修正之己見,冀得收拋磚引玉之效。 |
英文摘要 | money-market and government bond accounts to domestic and international equity accounts. In addition, the investment risks and returns of the separate accounts are borne by the policyholder, who is free to terminate the policy should he or she become dissatisfied with the rate of return on the ILI policy. Although Taiwan has amended its Insurance law and related regulations in response to the development of the ILI market, without distinguishing the nature of the separate account from traditional "insurance", it is virtually impossible to ascertain the category of the contract formed between each policyholder and insurer with respect to each such account and to determine which laws and regulations, including those related to the supervision of mutual funds, are particularly applicable to the administration of each such account. Based upon these considerations, Part Ⅱ of this paper aims first to clarify the nature of the separate account in the ILI product from a theoretical perspective. Then, Part Ⅲ will verify the theoretical inference and its implementation from a comparative law perspective through the discussion of the related laws and rules concerning the supervision of ILI products in the United States. After affirming the character of the ILI's separate account, Part Ⅳ will examine the present laws and regulations in Taiwan and expose the deficiencies of the current Taiwanese ILI supervisory system. Finally, Part Ⅴ proposes recommendations for the reform of related laws and regulations pursuant to the studies in previous parts of this paper. |
本系統中英文摘要資訊取自各篇刊載內容。