德國消滅時效制度始於1900年代之德國民法，經歷的一百年的使用均未修正，因此與時代有相當程度的脫節，制度本身也有許多的缺點。因此2002年1月1日起生效之德國債法現代化法做了極大幅度的調整，對消滅時效制度有極大的變革，將一般消滅時效制度改為三年，且對其起算改採主觀說。10年與30年的時效期間反成為例外規定。消滅時效期間之停止進行、不完成與重新起算也做了重大修正，消滅時效期間之停止進行取代了時效中斷，成為時效制度內的主角。本文也對我國的消滅時效制度做了檢討，提出了相關的建議方案。

　　　　　When the Act to Modernise the Law of Obligations (Schuldrechtsmodernisierungs- gesetz) entered into force on 1 January 2002, this marked the most sweeping reform of the German Givil Code or Burgerliches Gesetzbuch since it was enacted on 1 January 1900. Due to the fact that the Statute of limitations no longer met the need of modern times and has many theoretical loopholes, it had to be thoroughly restructured. The Amendments altered many provisions regarding statute of limitations periods. In most cases, a 3-year statute of limitations will apply, commencing at the end of the calendar year in which the non-defaulting party becomes aware of the circumstances giving rise to a claim. The 10 and 30-year time limitations have become exceptions. Suspension (which now occupies a major role), suspension of expiration and recommencement of the limitation period have also been modified. This paper also analyses the statute of limitations under Taiwan law, and make suggestions in light of the new German Act.