有關消滅時效期間之起算點，最高法院及通說見解向來採取「客觀判斷基準」，自請求權可行使時起算。但最高法院九十一年度台上字第一三一二號判決卻顯出主觀化的傾向，以權利人知悉其得行使權利時起算時效期間。本文認為，這代表著最高法院已經將以六十三年台上字第一八八五號判例為代表之「客觀判斷基準說」，轉向「以客觀基準為原則，主觀基準說為例外」之「雙重判斷基準說」。將來對消滅時效起算點之實務判決觀察重點，應該就在於最高法院是否創設採納主觀判斷基準後消滅時效之最長期間，以及「法律上障礙」公式之類型化與發展控制。

With regard to start the moment of extinctive prescription, the Supreme Court and the general exposition usually adopt the “objective judging standard” to start extinctive prescription from the moment when the claim may be exercised. Nevertheless, the adjudication (No.1312, App. Taiwan) of the Supreme Court was inclined to adopt the subjective standard, as starting the extinctive prescription when the creditor has known that he may exercise. In my viewpoint, it indicates the Supreme Court had already shifted its opinion of adopting “objective judging standard” represented by the precedent (No.1885, App. Taiwan), and tend to adopt the “doubled judging standard” as taking the objective standard primarily, for exception of the subjective standard. The key points of observing the practical judgments for starting extinctive prescription in the future is whether the Supreme Court creates to accept the longest duration of extinctive prescription with subjective judging standard or not, and the control ,the development of typing the legal defect formula.