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財團法人

財團法人係財產之集合體,並基於特定且繼續之目的,該目的可為公共目的,抑或為特定多數人利益,但不得將利益分配與財團之構成分子,故必以公益為目的。財團法人因為財產集合體,故僅一人亦得成立。

財團法人中的財團,與破產財團所指的財團,迥然有別。

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