我國民法第128 條前段所定自「請求權可行使時」起算時效，要必權利人處於可行使 請求權之狀態，亦即其行使請求權並無法律上障礙之客觀狀態，始足當之。消滅時效自請 求權可行使時起算，是否處於可行使狀態，應就請求權性質判斷。德國民法於2002 年修正 時就消滅時效相關規範做了調整，德國民法第199 條第1 項之規定類似我國民法第197 條 第1 項所規定之消滅時效期間雙軌制。消滅時效制度之目的在維持法律之安定性及和平 性。德國民法一般消滅時效的起算採客觀及主觀二個判斷基準，採取主觀之認定基準，以 權利人知悉權利存在，作為認定消滅時效起算之基準，係重視權利人權益之保護。在消滅 時效起算時點之基礎上，本文擬參考德國經驗，對消滅時效起算時點所生法律問題進行分 析說明，並整理我國實務及學說見解，提供不同比較法視野，以供參酌。

Article 128 of the Civil Code set out extinctive prescription starts running from the moment when the claim may be exercised, an obligee shall in the state may exercise the right of request. That is, there is no legal obstacle under the objective attribution. The beginning of point of the extinctive prescription is from the moment being claimed, whether it is authorized to exercise shall determine on the nature of the claim. German civil law was amended in 2002 for the extinctive prescription, which provisions of Article 199 paragraph 1 is similar to our Civil Code paragraph 1 of Article 197 the dual system of the extinctive prescription. The purpose of the extinctive prescription system is to maintain the stability and peace of the law. The beginning moment of the generally extinctive prescription of German civil law is based on both objective and subjective judgments. The objective judging standard is similar to our country. The subjective judging standard is based on the time that an obligee known t he right exist, it gives the protection of oblige rights and interests. This paper studies the German experience of the beginning moment of the extinctive prescriptive and provides comparison with our country.