我國「不」占有動產擔保制度沿襲美國，1963 年制訂動產擔保交易法， 2007 年7 月11 日曾作修正。依該法規定，有動產抵押、附條件買賣與信託占 有三種。 在不占有動產擔保之比較法觀察方面，則又有英國法之「浮動抵押」（floating charge）、美國統一商法典第九章之「擔保交易」（Secured Transactions） 以及德國法之讓與擔保等相類似不占有動產擔保制度。是否因國情不同而能全 盤抄襲，值得深入以及有系統之研究與分析。

Taiwanese policy for unoccupied Personal Property secured follows the United States of America. In 1963, The Law of Personal Property Transaction Secured was made in Taiwan. Lately, there were some changes in the law on July 11, 2007. According to the law, there were three kinds of rules such as Personal Property mortgaged, Conditional Sale, and Trust Receipt. About the observation for comparing the different types of unoccupied Personal Property secured with different countries, there are England's Law of Floating Charge, Secured Transaction, Chapter 9, US Uniform Commercial Law, and German Law of 'Sicherungsubereignung' all similar to the Taiwanese Law of Personal Property Transaction Secured. Whether above three kinds of policies for unoccupied Personal Property secured can be completely copied with each other because of different national conditions is systematically researchable and deeply analyzable.