A Study of Affiliated Enterprise Labor Law -The Cases of Common Labor Disputes in the Financial Industry

關係企業法制化已十年有餘，惟於勞動法領域中，關係企業勞動爭議仍時有耳聞，而金融控股公司法於2001年函布施行，期達到金融機構綜合經營績效，在此經濟思維立法下，原有勞雇關係已由相對單一性逐漸轉變，金融控股公司各子公司間是否得採法人格否定理論或具有實體同一性，將其視為同一雇主，以及勞工於金融控股公司各子公司間調動所衍生之退休金、懲戒及終止勞動契約等問題，其處理方式是否與一般關係企業有所不同，金融控股公司應如何因應，方能兼顧經營效益與勞工權益，應有深究之餘地。 基此，本文採歷史研究法，先行探討金融控股公司法與公司法關係企業章之立法沿革及成立宗旨，並輔以我國及部分日本文獻以瞭解現行處理其爭議之發展及立論基礎，最後再以我國法院判決與金融控股公司實際爭議案例做一分析比較，希冀能釐清相關問題，並提出金融控股公司勞工借調之建議條文，讓勞資雙方皆能有所依循，共創勞資和諧及企業永續經營。 本文所得之結論乃係：（一）以立法目的及法定設立要件來看，金融控股公司相較公司法關係企業更具同質性，惟於勞動法領域是否得視為同一雇主，應視其公司內部組織架構而定。（二）勞工於金融控股公司各子公司間調動之年資計算，應採用法人格否定理論，相互承認採計。（三）基於股東有限原則及勞雇關係安定性，遇有勞動基準法第十一條第四款無適當工作可供安置者，應採法人格獨立理論為原則。（四）金融控股公司應明定關係企業間之借調規範，以資遵循。Affiliated enterprises have been legally regulated for more than ten years, yet this has not reduced cases of labor disputes. The Financial Holding Company Act was enacted in 2001 to increase efficacy of financial institutions. In such economic theorizing, employment relationship has gradually transformed. The current study argues that the following aspects require further investigation: whether subsidiaries must be deemed as parts of the unification which is their parent company; whether such institutions are singled out when it comes to issues like pensions schemes for employees who transfer between subsidiaries; how financial holding companies can find a balance between their own general efficacy and labor rights and welfare. A historical research method is applied to this study. The investigation starts with studying the historical background of the implementation of laws for regulating affiliated enterprises, followed by a literature review of dispute management and solutions in Taiwan and Japan. The last part of this study analyzes and compares court decrees for disputes reported by holding companies in Taiwan. Such analysis hopes to clarify related issues and to suggest articles to regulate employment relationship and to enable companies’ sustainability and harmony. The current study contains the following findings: 1) The role of a financial holding company to serve as a unifying force among subsidiaries should be determined according to its internal structure. 2) The employees who transfer between subsidiaries should have the right to count in all employment periods within the financial holding company. This is according to the theorizing of “piercing of corporate veil.” 3) When the stability of employment relationship is hampered, the principle of “independence of juristic personality” should be applied. 4) Written rules should be set up by financial holding companies in order to regulate affiliated enterprises