一、公益信托概述公益信托在英美法上被称为 Charitable Trust 或Community Trust,对于何为公益信托,大陆法系国家通常以列举与概括相结合的方式予以规定。我国台湾地区《信托法》第六十九条规定:“称公益信托者,谓以慈善、文化、学术、技艺、宗教、祭祖或其他以公共利益为目的之信托。”日本和韩国也都采取了相同的方式予以规定。语言表述和具体规定上各国可能不尽相同,但是从公益信托的实质性含义出发,是 I. Overview of Public Welfare Trusts Public Welfare Trusts are referred to as Charitable Trust or Community Trust in Anglo-American law. For any public-benefit trust, countries in the civil law system are usually provided by enumeration and generalization. Article 69 of the “Trust Law” in Taiwan of our country stipulates that “public trusts shall be charitable, cultural, academic, technical, religious, ancestral or other public interest purposes.” Japan and South Korea Have also taken the same approach to be provided. Statements and specific language may vary from country to country, but from the substantive meaning of public trust, it is