扣款轉帳已成為我國現今清償金錢債務之重要方式之一，在尚無文獻論述相關民事法律問題之下，各方當事人間之法律關係如何，尚有待探討研究。由於德國扣款轉帳已有成熟之發展，因此本文以「德國扣款轉帳問題導論」為題，說明現今德國扣款轉帳各方當事人間之基本法律關係，或可作為未來探討我國扣款轉帳問題之基礎。 本文在前言部分，首先說明扣款轉帳在現今各項非現金支付工具中所具有之特色。其次，則依據德國銀行扣款轉帳協議中有關扣款轉帳程序所作之區分，亦即扣款委任程序以及收款授權程序，分別說明債權人與債權人銀行，債務人與債務人銀行，債權人銀行與債務人銀行，以及債權人與債務人間之法律關係。此外，尤其是收款授權程序下債務人之異議權，本文亦分別對其限制及濫用等問題加以說明。值得注意的是，現今德國多數見解，對於扣款委任程序，亦即債務人對於債務人銀行為扣款之委任，並未採取授權說，而是採取（委任關係下之）一般指示說；至於收款授權程序，亦即債務人對於債權人為收款授權，德國多數見解亦未採取授權說，而是採取承認說。

　　　　　Deducting and transferring an amount from a bank account to another bank account has been used as an important method to pay off a monetary debt. Since it is difficult to find an article discussing deduction and transfer issues in the Republic of China, the legal relationship among the relevant parties needs further stud. The legal theory regarding deducting and transferring an amount from a bank account has been discussed for a long time in the Federal Republic of Germany. This article will be based on the legal theory developed in the Federal Republic of Germany to illustrate the basic legal relationship among the parties concerned. The first part of this article emphasizes the special features of deducting and transferring an amount from a bank account as a non-cash-paying instrument. Subsequently, based on the classification made by the German banks regarding the procedure of deducting and transferring an amount from a bank account specified in the deduction and transfer agreement, the second part of this article deals respectively with the relationship between creditor and creditor's bank, debtor and debtor's bank, creditor's bank and debtor's bank, and creditor and debtor. In addition, the limitation and abuse of the debtor's right of objection under the collection authorization procedure has also been addressed. It should be mentioned that the majority opinion in the Federal Republic of Germany concerning deduction mandate procedure is in favor of the general instruction theory, instead of the authorization theory. As to the collection authorization procedure, the majority opinion in the Federal Republic of Germany is in favor of the recognition theory, instead of the authorization theory. The legal issues derived from the daily operation of domestic banks with respect to deduct and transfer an amount from a bank account have not been discussed in this article. It should be cautious to make any final determination before extensive discussion with bank officials have been completed and relevant materials have been analyzed.