2012-04-012024-05-18https://scholars.lib.ntu.edu.tw/handle/123456789/698330摘要：台灣在1994年， 65歲以上人口占總人口比例達7%，到了2011年，該值達10.88%，並且年年不斷攀升。根據台灣失智症協會在2009年12月底所為之推估，65歲以上老人罹患失智症之總人數約15萬人，約占該年全體高齡人口之6.08%。高齡人口增加及家族機能衰退等背景，使高齡者之身心照顧與財產管理均成國家重要議題。 為了保護此種判斷力減弱的高齡者，防止因理解力降低而從事不利於己的交易，協助其保全其財產，以便安享晚年，法律上有幾種為他人管理財產之制度，包括監護及輔助宣告、（尚未立法之）意定監護（即代理權授與）、信託等可供選擇。 　　本研究將以裁判分析之方法，究明2009年11月施行至今的新監護與輔助制度有何特徵，法定監護制度在我國社會之實態為何，是否改善了舊禁治產制度之缺陷，或者仍有何種不足。其次將以比較法之方法考察日本法之後見（即監護）制度，包括施行十年以來之成效與現狀，以及其與他種財產管理制度的功能區分及協力狀況。 　　本研究預期可對高齡者的財產管理提出具體的建議，不僅可作為將來我國立法之參考，亦有助於國民選擇和規劃高齡期的財產管理方式，進而享受安心富足的高齡生活。 <br> Abstract: In 1994, the proportion of the population over the age of 65 to total population in Taiwan was 7%, while in 2011, the amount reached 10.88% and it is predicted to keep growing in the future. According to the assessment of Taiwan Alzheimer`s Disease Association in late December 2009, there are 150,000 elders over the age of 65 suffering from dementia, which is 6.08% of the total population in Taiwan. The aging of population and dysfunction of family make the care of elders and estate planning significant issues. In order to protect the elderly with incompetent mental capacity from engaging in unfair transactions, and to help them maintain enough estates for retirement life, several legal devices of estate planning, including guardianship, assistantship, power of attorney and trusts, are provided by law from which they can choose. This research first will analyze court cases to find out the characteristics of the new Guardianship and Assistantship since they came into force in November 2009, the real situation of Guardianship in our society, and whether the defects of the former Interdiction is improved by the new Guardianship or not. Secondly, this project applies the method of comparative law to study the legal system of Guardianship in Japan, including the effect of the system since it was enacted ten years ago, and the distinction or cooperation between the Guardianship and other estate planning devices. This research intends to offer practical proposals for estate planning of elders. It can not only provide suggestions to future legislation, but also help senior citizens to select and arrange their estates so as to ensure that elderly in Taiwan enjoy healthy and economically secured life after retirement.高齡社會財產管理成年監護信託代理權授與裁判分析aged societyestate planningguardianshiptrustspower of attorneycase studies