日本信託業法於大正十一年制訂後，經過八十多個年頭，終於在平成十六(二○○四)年修正公布新法。這次的修法工程主要是因應經濟社會變遷後，各種型態信託種類之需求大增，為了回應人民的期待，同時藉此提供並發展出更多樣化的金融商品，使信託制度更趨活化所進行的法制改造。本次修法重點側重於信託財產與信託從業者範圍之擴大，其中尚涉及限定信託公司組織、調整參與基準、修正兼營規範、規範業務及相關監督行為、增訂信託服務銷售管道......等事項，修正幅度頗鉅，實值關注。我國信託業法於民國八十九年公布施行，因訂定時間較晚，規範之內容較修法前之日本信託業法來得周全且嚴謹，惟尚難謂全無進步空間。本文藉由日本相關法制之介紹，旨在敘明彼邦之修法思維，並從中觀察未來法制與整體信託市場所可能形成之良性互動。再者，更透過該國法制之開展，與我國法制之比較分析，探究我國法制有無闕漏不足之處，俾供未來修法時之參考，希冀有助於信託制度之發展，達致國計民生之目標。

　　Japanese Trust Enterprise Act has been amended on December 3,2004. Over the past 82 years, this Act has been ignored until the needs of more goods and transactions about trust raised. Many important subjects, including company limitation, action approval, formation procedures, activities engaged...etc, were re-examined and re-established in amended Act. This article is intended as an investigation of the points of new regulatory structure. By comparing the regulations between Japan and Taiwan, R.O.C.,we shall find some lessons for reference. Part I of this article attempts to illustrate the development of regulatory system of Japanese Trust Enterprise. Part Ⅱ surveys amended Act with special emphasis on the subjects discussed in recent years. In Part Ш, analyze and compare the regulations between Japan and Taiwan, R.O.C.Finally, Part IV concludes and recommends that the future prospect for the regulatory structure of Trust Enterprise Act in Taiwan, R.O.C.