基于法律溯及视角论述授益行政行为的废止——兼论台湾地区年金制度立法改革  

On the Abolition of Beneficial Administrative Action From the Perspective of Legal Retroactivity:Also on the Legislative Reform of the Annuity System in Taiwan

作　　者：林星阳 LIN Xing-yang(Law School,Xiamen University,Xiamen,Fujian 361005)

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《汕头大学学报（人文社会科学版）》2021年第10期77-85,96,共10页Journal of Shantou University(Humanities and Social Sciences Edition)

摘　　要：台湾地区的年金保险是一种长期社会保险制度,旨在保证教师等人员退休后可获得定期年金给付的基本保障,与中国大陆地区退休金制度功能相似。年金给付是一种持续性授益行政行为,与一次性授益行政行为不同,行政相对人可能以生效行政行为为信赖基础产生安排生活、处置财产的信赖表现。因法律修改而废止持续性年金给付行为,不仅冲击着个人所获信赖利益,而且挑战着传统法律溯及理论。域外的法律溯及既往理论包括法真正溯及既往和法不真正溯及既往,二者在违法性方面存在霄壤之别。以法安定性和信赖保护为基础,年金改革应以非溯及既往为原则,在同时满足事实原因及法律规定的前提下,方可有限制地溯及生效。In Taiwan, annuity insurance is a long-term social insurance system for the basic protection of regular annuity payments to people such as teachers after retirement. It has similar functions for the pension system in China’s mainland. Annuity payment is a continuous beneficial administrative action, which is different from one-off beneficial administrative action. The administrative counterpart may use the effective administrative act as the basis of trust to arrange life and dispose of property. The abolition of continuous annuity payment due to legal amendment not only affects the trust interests of individuals, but also challenges the theory of legal retroactivity. In foreign countries, the theory of legal retroactivity includes real and unreal retroactivity, and there is a huge difference between the two in terms of illegality. On the basis of legal stability and trust protection, annuity reform should accord with the principle of non-retroactivity, and can only be retroactively effective with restrictions on the premise that it meets both factual reasons and legal requirements.

关 键 词：年金改革 信赖保护 授益行政行为 不真正溯及既往 

分 类 号：D922.182[政治法律—宪法学与行政法学]