於現狀上，不動產抵押權之發生，甚為普遍，但有若干問題，仍待整合分析之探討。本文就採形式主義之我民法上抵押權，與採意思主義之日本民法上抵 押權為論述，並比較美國法之差異，評論立法上及實用上之得失。此外，就先有債權，於事後追加擔保；就未經保存登記之建物，約定設定抵押權；抵押權所擔保原債權之利息、遲延利息與違約金等各問題為分析探討。

In modern society, it is a common practice to secure a debt/obligation by the establishment of mortgage; however, some issues pertaining to the law of mortgage still need to be discussed by a more in-depth analysis. This paper undertakes a brief survey about the advantages and/or the disadvantages under the legal system of mortgages among the American Law, the Japanese Law, and Taiwanese Law to articulate issues such as the debt/obligation before mortgage but secured by mortgage after the date of the mortgage, the agreement of mortgage for real estate outside the chain of recording system, and the security interests for overdue interest or liquidation damage under the mortgage of original debt/obligation.