民法親屬編於2007 年5 月23 日修正公布，其中關於收養部分，修正條文多達24 條，影響收養法全部之內容，殊值重視。本文就收養法上之收養要件、收養之無效與撤銷、收養效力等部分，依新法規定為完整之說明，並就新法內容為評述。新收養法特別重視未成年人最佳利益之收養，又明定收養效力發生之時點，並為解決舊收養法之若干適用上之疑義，作若干明確之修正，殊可肯定。惟依新收養法仍有不少於未來立法宜為補充者，例如：夫妻共同收養，於例外情形，許一方單獨收養，惟效力應不及於他方，此宜明定之；夫妻得否共同被收養，立法上宜為斟酌；宜增列收養意思之欠缺為收養無效原因之一；養子女之稱姓於何種情形得維持原來之姓，有待為補充之規定。
In May of 2007, the corrected family section of the Civil Law Code was used to correct the unseasonable part of the Adoption system. This article is built upon analyzing and examing the New Adoption Law. Part I discusses the substantial requisites of adoption. Part II presents the formal requisites of adoption. Part III is used to analyze the nullity and annulment of adoption. Part IV examines the effect of adoption. Part V offers a solution to the problems arising from the New Adoption Law. Keywords：Substantial Requisites of Adoption, Formal Requisites of Adoption, Actual Intent of Adoption, Admitted of to Adoption, Joint Adoption of the Spouses.
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