營業讓與為企業併購或事業結合之一種類型，且因其所讓與營業或財產之規模大小，將對讓與人、受讓人、利害關係人或市場競爭造成不同程度之影響。我國公司法、企業併購法、公平交易法及金融法規雖分別依其立法政策及立法目的，而對營業讓與設有不同規範體系，但所謂之「全部或主要部分之營業或財產」或「全部或部分營業及資產負債」，則為營業讓與之共通核心要件。問題在於，何謂「主要部分之營業或財產」，因屬於不確定之法律概念，實務上難免發生法律適用之疑義。 本文首先介紹營業讓與之基本概念，以掌握營業讓與之意義、型態及法制內容。其次，則就營業讓與法制之幾個重要問題，整理分析國內學說及實務之見解及爭議，期能掌握關鍵問題之重心。另外，並將嚐試舉出具體實例，探討在公司實務之主流見解下，是否會引發逸脫營業讓與規範之疑義。再者，在釐清相關疑義後，本文將從公司治理之觀點出發，重新建構營業讓與法制之規範目的及應有內容，作為未來修法之參考。最後，則提出本文之簡要結論。

The sale of businesses is one primary means of business combinations or merger and acquisition. The market competition and interests of stakeholder groups, such as employees, creditors, suppliers and shareholders, may be impacted by sale of businesses. The main empirical problem in identifying the sale of businesses is how to define the uncertain concept of significant business or assets under the legal regime structured by Company Law, Merger and Acquisition Law, Fair Trade Law and Financial Regulation in Taiwan. This essay first discusses some of the basic concept involved in the sale of businesses .Section III introduces the some principal problems and debates between academicians and market participants. Section IV addresses some practical cases of assets acquisition and the issue of whether shareholder approval of such transfers is not required. Section V presents the restructure of sale of businesses from the prospective of corporate governance. Finally, a conclusion is drawn predicting the future regulation of sale of businesses.