權利之行使必須有時間之限制，此為時效消滅制度，我國涉外民法新增第三十六條明定，請求權之消滅時效適用本案準據法，已經消弭學說上定性的爭論。我國法院依照涉外民法第三十六條之指示適用外國法時，如果對於時效起算時點，該國有不同解釋時，仍應本於發揮法律文化對話功能之立場，選擇適當之解釋方法。若外國法允許法院裁量延長時效，我國法院仍可注意跨國侵權行為事件之特殊性，而為適當之裁量。至於嚴重侵害基本人權之侵權行為，不應逕以罹於時效為理由，駁回被害人之請求。

The exercise of rights have timeline. Act Governing the Choice of Law in Civil Matters Involving Foreign Elements of Taiwan section 36 stipulate "The time limitation of action for a claim is governed by the law applicable to the legal relationship from which the claim arose." This new section has diminished controversy of characterization in statute of limitation. If the applicable law is foreign law, and there exists different method to interpret the starting point for limitation, domestic court should function the cultural-dialogue and try to interpret foreign law appropriately. If foreign law allows the court exercise discretion to extend the limitation period, the court may note the particularity of transnational tort events, and exercise discretion appropriately. As for serious violations of fundamental human rights tort, court should not reject the claims of the victim only on the ground of statute of limitation.