本文主要目的為：一、分析與檢討「歐洲民事法模範草案（Draft Common Frame of Reference）」上，有關「信託法（第十章）」的規範內容；二、復反觀我國信託法相關內容，進行兩者間之比較分析，來反思檢討我國信託法規範的妥適性。歐洲民事法模範草案（以下簡稱「模範草案」）於2009年問世。該模範草案，對於研究分析當今歐洲民事法之最近趨勢與動向，甚具重要性及影響力。就比較法觀點而言，模範草案規定之各編內容中，頗受矚目之領域，即屬第10編所規定的「信託（Trusts）」。模範草案接受信託制度，另設專章規定，實屬一突破事件。信託制度受到起草團隊內歐陸學者之青睞與肯認之事實，足以見證，歐洲大陸已開始重視信託制度。再者，吾人亦可認為，該模範草案所涵蓋之信託法規定，在歐陸法體系之民事法架構下，實係一套可行且可適用之制度。職是之故，繼受歐陸民事法體系之臺灣，實值借鑑該模範草案所提供的信託原理。在比較法觀點而言，實具探討價值。本文所檢討之議題如下：一、信託之成立與生效；二、信託財產；三、受託人之義務；四、受託人違反信託條款處分信託財產於第三人時之效果。

The purpose of this paper is twofold. First, it examines the provisions (Book X) of the DCFR trusts. Second, it compares them with those enshrined in the Trust Act of the Republic of China (R.O.C.) and explores the possible problems contained in the latter Act. DCFR (i.e., Draft Common Frame of Reference) was published in 2009. The Draft is important and influential for those studying the current developments of European private law. From a comparative law perspective, one of the distinctive features of the Draft is that it contains provisions on trusts in Book X. This is truly rather surprising in that the Draft is based on the traditional civil law structure and trusts are traditionally considered a common law product. Having said that, it is equally noteworthy that trusts are now regarded as an important legal institution that should be considered and discussed in continental Europe. Moreover, the Draft also shows that it is viable to incorporate trusts into a Roman law-based system which is adopted in the R.O.C. Therefore, a comparative analysis between the Trust of the Republic of China and that of the DEFR is a meaningful task to perform. The paper approaches this comparative task mainly from the following four aspects: (1) the creation and constitution of trust, (2) trust fund, (3) trust duties, (4) dispositions in breach of trust.