輔仁法學第49期

基因改造是近代科學發展下的新興技術。近年來，全球人口遽增，環境劇烈變化，傳統糧食作物耕作越趨困難。為因應糧食危機，先進大國開始研發基因改造技術於糧食作物的運用。然而，基因改造作物並非沒有風險，除了為環境與物種的多樣性帶來新的危害外，大量基因改造食品若無法確保基因改造成分來源的安全無虞，恐怕將會對人民健康造成嚴重的危害。
長久以來，我國是高度依賴他國糧食輸入的自由貿易區，必須開放輸出大國的黃豆、玉米等基改作物的輸入。為確保人民的食用安全，食品安全衛生管理法相應規定刑事犯罪，如：違反制定事前的風險評估與查驗登記的「將未經審查許可之基因作物供作食品原料罪」，以及基因改造食品流入交易市場後，建立追溯系統與基因改造食品成分強制標示的義務的「違反基因改造食品標示義務罪」及「提供基因成分不實數據及未建追蹤系統罪」，希望能運用嚴謹實證科學方法，審慎評估基改作物的風險；同時也藉由標示義務讓資訊公開透明，給人民食用與否的選擇權利。
不過，綜觀現行食品安全法令中基因改造食品的管制規定。諸如安全評估辦法的指導原則、基改成量標示的高低、刑事入罪的疑慮，及是否須要統整性的專法規範等，都是值得探討的議題。

關鍵詞：食品安全、基因、基因改造、風險評估、強制標示

Genetic modification is an innovative technique under the modern scientific development. In recent years, the population of the world is growing very fast and the environments have been changing sharply which cause more difficult to grow the traditional food crops. For the sake of solving the food crises, many big developed countries have begun to look into the genetically modified technology which can be applied to farming the food crops. However, genetically modified crops are by no means without risk. Not only will bring the diversity of species of environments to several new dangers, but also serious pollution occurred will harm people’s health if the ingredient sources of numerous genetically modified foods are lack of safety ensured.
For long time, being a free trade area and relying on food imported, Taiwan opening up its import items such as soybean, corn and other genetically modified food from many big food exporting countries. In order to secure the edible safety of Taiwan’s people, according to Act Governing Food Safety and Sanitation, a prior risk assessment and an inspection registration mechanism have been enacted. After the genetically modified foods entering into the trading market, the regulations as to traceability system and a compulsory component labelling duty have been stipulated. It is anticipated that the risk of genetically modified crops can be carefully evaluated by the method of positive science. Besides, people will be given the rights to choose food by the labelling duty which can make the information public and transparent.
Nevertheless, to overview the current Taiwan’s food safety statutes relating to governing the genetically modified foods, many points at issue still remain to be evaluated. For instance, the guideline principle for safety assessment, the labelling for genetic modification component, the doubt concerning the criminalizing threshold, and whether the integrated specific rules are required, which are issues worthy of discussion.

Keywords: Food Safety, Gene, Genetic Modification, Risk Assessment, Compulsory Labelling

目次
壹、前言
貳、基因改造食品的意涵及風險
一、基因改造技術的應用
（一）基因改造的技術及應用
（二）主流基因改造作物的現狀
二、基因改造食品的效益及風險
（一）增加生產及經濟效益
（二）基因改造食品的風險
參、基因改造食品安全的相應刑法規定
一、將未經審查許可之基因作物供作食品原料罪
二、違反基因改造食品標示義務罪
三、提供基因成分不實數據及未建追蹤系統罪
肆、基因改造食品安全之刑事規制建議
一、諮議會應兼顧風險評估之預防原則
二、強化基因改造食品的標示義務
三、降低基因改造成分容忍的程度
四、刑事入罪規定之窘境
五、化解入罪困境之要竅─制定基因科技專法
伍、結語

在我國，原則上，刑事沒收必須要合併於裁判中宣告，且只得沒收屬於被告之物。也因此，在無法起訴或審判，沒有裁判時，要如何沒收個案中的犯罪所用或供犯罪預備之物或犯罪所得（生）之物，應如何沒收，便成問題。相較之下，美國法制上的民事沒收，有著不以有罪判決為必要、舉證責任較低，以及沒收範圍較大等優點。美國聯邦最高法院針對這一個制度也曾作有數個判決，民事沒收法制亦幾經聯邦國會的修正。在討論美國法制中的民事沒收制度後，我們建議我國也應該採行類似制度，併提出形成相關法規時應注意的地方，諸如：制度運行初期，民事沒收的適用應限制在被告不或無法到庭或所在不明的情形；所沒收的財物不應直接成為執法機關的自身預算，或是將之控制在一合理的比例之內；沒收的範圍應該受到比例原則的控制；檢察官在民事沒收中應負證據優勢或證據明確的說服責任；在一定情形下，財產所有人應享有受律師協助的權利；程序中應採取無辜所有人抗辯及窘困抗辯。

關鍵詞：沒收、刑事沒收、民事沒收、過度罰金禁止、比例原則

In principle, criminal forfeiture shall be pronounced at the time of the judgment. Additionally, criminal forfeiture applies to the defendant's assets only. Things used in the commission of or preparation for the commission of an offense, or derived from or acquired through the commission of an offense cannot be seized if there is no prosecution, trial, or judgment. Civil forfeiture in the United States legal system does not depend on convictions, has a lower requirement of burden of proof, and wider scope. The Supreme Court of the United States made several judgments with respect to the civil forfeiture, and the Congress has revised relative provisions for a few times. This article recommends that we should adopt civil forfeiture, and provides some suggestions. They includes the new civil forfeiture should apply to cases where the defendants flee or cannot appear at trial; the seized assets should not be the budget of the law enforcement, or should be limited to a reasonable portion; civil forfeiture should be in line with the proportionality requirement; prosecutors should provide preponderance of evidence or clear and convincing evidence in the proceeding; the right to counsel shall apply to the civil forfeiture; and the innocent owner defense and economic hardship defense should also be adopted.

Keywords: Forfeiture, Criminal Forfeiture, Civil Forfeiture, the Excessive Fines Clause, the Proportionality Requirement

目次
壹、前言
貳、我國的現行規範及實務
一、得沒收之物
二、沒收的程序
參、美國法制中的民事沒收
一、不同型態的沒收
二、執法機關傾向於使用民事沒收
三、民事沒收制度的起源及廣泛的應用
四、相關聯邦最高法院案件
（一）民事沒收與過度罰金禁止原則
（二）民事沒收與正當法律程序
（三）民事沒收與徵收
（四）小結
五、民事沒收的其他爭議
（一）民事沒收與沒收機關的預算
（二）舉證責任
（三）財產所有人的程序權利
六、2000年的聯邦民事財產沒收改革法案
（一）政府的舉證責任的提高
（二）增定無辜所有人抗辯
（三）受律師協助
（四）窘困條款
肆、分析及建議
一、理論基礎
二、我國有採行民事沒收制度的實際需求
三、採行民事沒收時應注意之事項
（一）適用範圍
（二）沒收財物與執法機關的自身預算
（三）比例原則
（四）舉證責任
（五）受辯護權
（六）無辜所有人抗辯
（七）窘困抗辯
（八）被害人的補償
伍、結論

衝突鑽石 （Conflict Diamond）或許不若農業補貼或藥品強制授權等問題為人所熟稔，然較諸各種國際貿易衝突，本議題涉及基本人權保障與自由貿易精神，其重要性不亞於其他議題。本文首先將闡述衝突鑽石發生之背景、對區域安全的危害、並提及以及對貿易與人權的影響，藉以彰顯本議題之重要性。其次，討論國際間對應衝突鑽石問題之處理方法，包括聯合國決議文及金柏利認證機制（KPCS），以及國家在KPCS及WTO下義務之衝突與協調。再者，本文引美國清白鑽石法案（CDTA）為例，分析KPCS參與者依據KPCS要求所訂定的內部控制機制，在實踐上可能遭遇的問題。最後，藉由逐步討論我國鑽石原石輸出入貿易管理制度，法制面及規範面之問題，並借鏡外國立法例，針對我國管理制度之缺點加以檢討，測試現行規範是否足以符合實務上之應用，期能為立意良善之國內法規尋求更妥適的合法性與實用性，俾能與國際規範接軌而無間。

關鍵詞：衝突鑽石、清白鑽石法案、金柏利認證機制、世界貿易組織、豁免證書

The trade in conflict diamonds has created some of the most serious human rights issues and devastated the security of global community. The purpose of this article is to examine legal issues arising from conflict diamonds under international law. This article will first explain the background of conflict diamonds and the effects of conflict diamonds on human rights and global security. It will further look at international efforts to curtail the trade in conflict diamonds, specifically examining the United Nations Resolutions and the Kimberley Process Certification Scheme （KPCS）. It will also comment on the flaws and the effectiveness of the Clean Diamond Trade Act （CDTA） of the United States. In addition, the conflicts and harmonization between the KPCS and the World Trade Organization （WTO） will be analyzed in detail. Finally, this article will discuss the defects of Taiwan’s internal control mechanism on importing and exporting rough diamonds and make some recommendations for future revision.

Keywords: Conflict Diamonds, Clean Diamond Trade Act (CDTA), Kimberley Process Certification Scheme (KPCS), World Trade Organization (WTO), Waiver

目次
壹、前言：衝突鑽石之背景
貳、國際間對於衝突鑽石問題之因應與對策
一、聯合國
（一）聯合國第1306號決議
（二）聯合國其他相關決議
二、金柏利認證機制
（一）金柏利認證機制內容
（二）金柏利認證機制之缺失
三、金柏利認證機制與WTO規範之衝突與調和
（一）KPCS與WTO規範之衝突
（二）KPCS與WTO規範之調和
參、美國法清白鑽石法案之評析
一、立法背景
二、主要內容
三、評析
（一）無法有效達成立法目標
（二）監控機制不完備
（三）規範客體不足
（四）總統自由裁量權過高
（五）執行效果不明確
（六）小結
肆、我國鑽石管理制度之評析與修法建議
一、立法背景
二、主要內容
三、評析
（一）法制面
（二）內容面
伍、結論

在無形資產的範圍中，商譽可以說是最難以掌握的類型。而在企業併購的過程之中，無論採取怎樣的併購方法，均可能發生交易雙方所同意之價格超出資產客觀價格的情形。這樣溢價雖然得以被列入商譽的範圍之內，但是對於從事交易的納稅義務人而言，能不能主張此際所發生之商譽比照其他無形資產，向來於各國稅法之中均構成難題。我國企業併購法第35條雖然規定：「公司進行併購而產生之商譽，得於十五年內平均攤銷」，但是因為這樣的價格要素經常為稅捐稽徵機關認為欠缺客觀、必要、且合理之性質，因而實務上少見攤銷成功之例。就此最高行政法院100年度12月份第一次庭長法官聯席會議決議，更進一步地鞏固了行政機關的見解。本文擬就商譽概念之形成，論述商譽攤銷問題究竟是否為單純的舉證責任問題。並試圖透過稅法上協力義務相關制度之思考，重建一套合理可操作的商譽攤銷認定模式，俾以維持前述企業併購法第35條的可操作性，而對於企業稅法制度的有效運作，有所助益。

關鍵詞：稅法、營利事業所得稅、稅法與會計、商譽、無形資產、協力義務、舉證責任

Among the various types of intangible assets, goodwill may be considered as the one that is most difficult to master. However, in a merger and acquisition case, irrespective of the merger or acquisition method adopted, it may happen that the price agreed by the transaction parties exceeds the objective value of the acquired assets.
Although such premium may be considered as part of the goodwill, for taxpayers who participates in the transaction, it has long been a tough question in tax laws of various countries whether the goodwill incurred therefrom may be subject to treatments similar to those applicable to other intangible assets. Although Article 35 of the Taiwan Enterprise Mergers and Acquisitions Act provides: “The goodwill created as a result of merger and acquisition by a company may be equally amortized within fifteen years.”, such claim of a tax payer is seldom accepted by tax authorities, as the latter often consider the premium as not being objective, not necessary or not reasonable. The tax authorities’ said position has even been further consolidated by the Resolution of the First Joint Meeting of Chief Judges and Judges of the Supreme Administrative Court in December 2011. This Article tends to clarify the formation of goodwill and then elaborate whether the goodwill amortization should be treated as a pure burden-of-proof issue, as suggested in the said Joint Meeting Resolution. This Article will further review the duty to act in concert requirements under the tax laws to reestablish a reasonable and manageable model for recognition of goodwill amortization and thus, to contribute to maintaining the manageability of Article 35 of the said Act, as well as to enforce effectively the operation of businesses tax laws.

Keywords: Tax Law, Corporative Tax, Tax Law and Accounting, Goodwill, Intangible Assets, Obligation of Corporation, Burden of Proof

目次
壹、緒論：問題之提出
貳、商譽之意義
一、概說：商譽作為一種會計項目和作為一種稅法概念
二、商譽的概念形成
（一）會計學上所稱的商譽
（二）法國法上的商譽概念形成
三、小結：商譽得以作為一種「準無形資產的集合群」
參、商譽得否攤銷在稅法制度中的意義
一、契約自由的原則與量能課稅的衝突
二、財務會計與稅務會計的不一致
三、小結
肆、商譽攤銷稅法爭議的本質
一、概說
二、企業併購法及其他法律對於商譽攤銷之承認
三、最高行政法院對於商譽攤銷之態度
（一）民國100年12月份第1次決議作成前的法院見解
（二）民國100年12月份第1次決議及之後的法院判決
四、小結：法律之內，無君王之路！
伍、商譽攤銷稅法爭議的問題本質
一、概說：問題仍然是商譽的特殊性
二、作為訴訟上舉證責任分配問題的商譽攤銷爭議
三、作為協力義務證明負擔轉換的商譽攤銷爭議
四、小結：本文見解
陸、以稅法上協力義務理解商譽攤銷的再思考
一、概說：問題仍然是商譽的特殊性
二、協力義務無法取代職權調查
三、納稅人協力義務之違反與比例原則
四、小結
柒、結論

自民國七十六年政府開放探親之後，兩岸人民之往來漸趨熱絡，時至今日，兩岸交流密切，隨之而來的就是急速衍生之私法上紛爭，兩岸繼承問題即屬之，深植吾人重視。兩岸繼承事件之法律適用，非單純適用兩岸人民關係條例第60~61條之衝突法則，更涉及第66~68條實體法之特別規定，與涉外繼承事件之法律適用相較，複雜許多。而兩岸人民關係條例規定在台灣地區之遺產應適用台灣地區之法律，亦即應適用民法關於繼承之相關規定，但卻又有若干實體法之規定變更民法關於繼承之相關規定，致使相關條文因變更民法繼承之基本原則而生適用上之疑義，有賴法院判決與眾多之主管機關函釋補充之，使得兩岸繼承事件以台灣地區之法律為準據法者，於實體法之適用上面臨複雜之原則、例外、補充。故而本文乃從制度分析、實務補充、評析與檢討三層面，分析兩岸繼承事件之法律適用。

關鍵詞：兩岸繼承事件、兩岸人民關係條例、繼承財產總額、真衝突、主要價值

The "Act Governing Relations between the People of the Taiwan Area and the Mainland Area" regulates not only a conflicts rule for succession cases involving element between the Taiwan Area and the Mainland Area but also special substantive rules applicable to succession cases involving element between the Taiwan Area and the Mainland Area. These special substantive rules are special law which modify the basic principles of succession in civil code and prior to civil code. This is why the law applicable to succession cases involving element between the Taiwan Area and the Mainland Area is more complicated than the law applicable to succession cases involving foreign element. This article analyzes the legal system relating to succession cases involving element between the Taiwan Area and the Mainland Area and concludes both court decisions and administrative explanations. Finally, this article checks some issues of current legal system and makes suggestions to resolve these issues.

Keywords: Succession Cases Involving Element between the Taiwan Area and the Mainland Area, Act Governing Relations between the People of the Taiwan Area and the Mainland Area, Total amount of the Estate, True Conflict, Prevailing Values

目次
壹、前言
貳、兩岸繼承事件法律適用之制度分析
一、繼承準據法之立法主義與我國之規定
二、變更民法繼承若干規定之實體法規定
參、兩岸繼承事件法律適用之判決與函釋補充
一、關於繼承表示特別規定之補充
（一）繼承表示為確定行使繼承權之程序
（二）繼承表示期間為除斥期間
（三）大陸地區繼承人之得主動拋棄繼承
（四）大陸地區後順序繼承人之繼承表示期間
二、關於繼承財產總額限制特別規定之補充
（一）遺產總額之認定
（二）繼承財產應得對價之受領
（三）台灣地區繼承人賴以居住之不動產
三、關於遺贈總額限制特別規定之補充
四、關於遺產管理特別規定之補充
（一）大陸來台之退除役官兵以行政院國軍退除役官兵輔導委員會為法定之遺產管理人
（二）僅餘大陸地區有繼承人即屬於繼承人因故不能管理遺產
（三）被繼承人立有遺囑指定遺囑執行人時仍應由遺產管理人管理遺產
（四）遺產管理人可請求管理報酬
肆、兩岸繼承事件法律適用之評析與檢討
一、準據法規定之評析與檢討
（一）規定準據法之必要性─繼承法律之真衝突
（二）兩岸繼承事件範圍之疑義
（三）單面衝突法則之侷限性
（四）繼承法之主要價值
二、特別實體法規定之評析與檢討
（一）行使繼承權之限制
（二）繼承或受遺贈財產總額之限制
伍、結論

臺灣擁有許多先居於這塊島嶼的族群，伴隨著外來移居者所建立政權及社會的同化，累積數百年之後，使此等族群賴以存在的文化認同受到嚴重的破壞，直到近三十年來原住民族意識抬頭，許多原住民族始有復權的意識，然受到同化程度嚴重的原住民族在此過程中，面對國家機器時卻屢屢碰壁。然國家究竟有什麼樣的權力讓一群具有先住性且相同認同的人一再碰壁呢？國家對族群及族群中的個人進行管制的目的又是如何？本文比較日本愛奴民族受到同化的程度及復權的過程，發現此等民族與臺灣西拉雅族受到同化的程度相近，但在此同時，兩者同樣都有很強的文化認同，認為愛奴民族的努力及國家對其民族地位的肯定可作為我國原住民族行政的他山之石。在日本承認愛奴族為一個原住民族的情況下，本文以為臺灣本於多元文化的實踐，在理論上西拉雅族具有原住民族的特色，而有肯定此一民族成為原住民族的必要性。同時，承認其原住民族的地位也不至於對既有的原住民族造成衝擊，即便產生爭議，法院也有以判決定是非的可能性，故在族群的管制上可以採取報備制；另一方面，在族群成員的管制上，則可以交給各個族群進行自我管制，才能落實原住民族自治的精神。

關鍵詞：平埔族、西拉雅、愛奴民族、原住民族、文化認同、原住民族自治

Taiwan has many indigenous peoples since thousands years ago. Accompany with the external immigrant migrated into Taiwan, and established the political power; society also assimilated the culture of indigenous peoples in the same time. Through many hundred years, indigenous peoples lost their identity gradually. Many indigenous began to return their national consciousness until these resent thirty years. But the indigenous peoples who were assimilated seriously always met obstacles when they contact with the government. Does Country have power to decide groups of people are indigenous people or not? What are the regulation purposes when Country regulates who are the indigenous people and who are the members of indigenous people? This article compares with the degree of Ainu nation were assimilated, and how this people rehabilitated their right. This article finds the assimilation extent between Ainu and Plains indigenous people are very similar, and both of them have very strong culture identity. While Ainu were recognizes as an indigenous people by Japanese government in 2008, a lot of Plains indigenous peoples are still exerting. When we are thinking should Country need to help these peoples or not, the Japanese experience is worth us to consult. Siraya nation has all of the characteristics of indigenous people; government, base on multiple-culture, should recognize its indigenous status. Especially when other peoples argue its legitimacy, courts also have opportunity to make judgments. These judgments can correct the error when a group of people is not indigenous in the nature. Therefore, this article concludes we can accept notification system when we judge a group is indigenous or not. Besides, when we judge a person is an indigenous or not, we can use private regulation, indigenous people can make decisions by themselves.

Keywords: Plains Indigenous Peoples, Siraya, Ainu, Indigenous Peoples, Identity, Indigenous Self-Rule

目次
壹、前言
貳、愛奴民族與日本社會
一、文化的歧異
二、當愛奴民族遇上日本國
三、歧視與偏見
四、愛奴民族的自我認同與復權
（一）受壓抑的認同
（二）曙光再現的認同？
五、愛奴民族的保護政策
（一）民族認同覺醒後保護政策的推動
（二）保護政策的現狀及日本學理上的建議
參、原住民保護政策概念的釐清
一、認同的意義
二、國家保護政策的界線
肆、反思臺灣：在為權利奮鬥中的「原住民族」
一、看完愛奴，想想臺灣
二、以認同做為族群政策的開端
三、國家對民族群體及個人的管制
（一）對民族的管制
（二）對民族成員的管制
伍、結語