The Legal Study of Elderly Security Trust on the Background of Low Birthrate and Aging Society.

• Main Author: 蔡月華
• Other Authors: 王志誠
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/bgu9qd

碩士 === 國立中正大學 === 財經法律學系碩士在職專班 === 105 === Abstract The phenomenon of population aging in Taiwan is becoming more and more serious, with the fewer children, the elderly living alone in trouble (Japan called dirty old man),because they have no deposit no income only depend on little annuity. They lead low standard life, suffering from the disease due to the lack of caring, finally can not move and die alone. The first chapter focus on the motive and purpose of this research. With the rapid development of modern economic civilization, medical advances make mankind life prolonged. Enjoying long life, at the same time, we should pay attention to the study for the elderly care, because they have to need the countries' resource and social welfare.So I make a comparative research between Taiwan and Japan to study the social welfare and national resources to help the elderly. The second chapter discusses the concept, structure of trust, study the tax and the management of trust property in the aged guardianship. Trust business and trust industry law had been promulgated since January 1996 and July 2000 respectively, and trust business had been booming since then. The third chapter focus on the theory of the pension trust, the trust law is born in the Anglo American equity law system and it is the product of American society which has been widely used. Because the trust law has the flexible feature, for the civil law countries, like Japan and Taiwan, we make our special trust law by following the Anglo American Trust Law. The fourth chapter discusses the current situation and problems of Taiwan and Japan 's pension trust, and explores the Japanese useful ways of providing care for the aged under the trust property law system and the trust legal relationship of Taiwan. The fifth chapter is the conclusion and suggestion. Analysis each chapter and find useful pension trust way to consolidate the elderly care trust system in Taiwan. Finally reach the aim that the old aged people who have the contribution to the society will be taken care of by the pension trust system and social security. Keywords：old age, fewer younger generation, old age trust, testamentary trust, adult guardianship