2008年比特幣問世，其為數位經濟時代與金融科技技術開啟嶄新的一頁，當比特幣逐漸應用於經濟活動與商業交易後，法律應加速建立相關管制與監理之腳步，惟比特幣法律定性一向是棘手難解之焦點，故本文研究重心側重解決比特幣於法律層面性質定性問題以及其財產價值於憲法學上保護體系之建構。因此，本文藉由經濟學、貨幣銀行學與法律學等學理觀察分析比特幣性質外，並透過財產權法學理論之基礎探討、憲法上財產權保障內涵之解析、與釋憲實務中財產權保障之類型化，試圖建構比特幣於法律之定性，並予以解套；同時以外國法制度處理相關議題與立法作為比較法觀察研究對象。最後，本文認為比特幣因具有財產價值其應受憲法財產權保障、屬金錢財產之類型，且比特幣之法律定性為虛擬貨幣較為適當、並提出我國應另訂虛擬貨幣專法之結論，同時為使比特幣得納入憲法財產權保障場域，本文呼籲立法者應加速相關立法以落實憲法財產權保護人民自由支配財產用以實踐人格自我發展之價值。
Since Bitcoin has been launched from 2008, Bitcoin makes Digital economy era and Financial technology a fresh start. When Bitcoin has been applied for Public life and Commercial transaction, we should accelerate to establishing related regulations and supervision；however, Legal characterization of Bitcoin is always a wicked problem. This article will be focus on solving the problem about Legal characterization of Bitcoin and property interest of Bitcoin to establish protection system in Constitution. Therefore, This article analyzes Bitcoin character in terms of Economics, Money Banking and Economic Activity , and Jurisprudence, attempts to qualify Legal characterization of Bitcoin by discussion on the foundation theory of property interest, analysis for the connotation of property rights protection, and property rights protection typing differentiated on judicial interpretations, and complement to foreign law systems solve this question and the behaviors legislation to study of comparative law at the same time. Last but not least, I consider that Bitcoin should be propected by constitutional property rights because of its property value. It is a type of money property. I proper to consider Bitcoin as a Virtual Currency apply for Legal characterization of Bitcoin. And we should formulate Virtual Currency law. At the same time, I hold that Bitcoin should be brought in property rights protection in Constitution, and that call for legislators to accelerate to legislate in order to implement property rights protection that people can dominant property so as to fulfill personality self-development in Constitution.
