不動產證券化條例於2003年7月23日總統發布實施，該條例主要參酌美國及日本的法制架構與實務經驗，引入「不動產投資信託」及「不動產資產信託」兩大制度，由於國內不動產證券化市場係處於萌芽階段，有些問題尚待討論及克服，實有必要參考引進各國實施不動產證券化之經驗，提出因應之道，以健全我國不動產證券化市場之發展，帶動經濟成長，本文乃針對我國不動產證券化現況問題及未來發展作一探討，提出建議如下：一、不動產證券化認知度應提昇。二、不動產證券化商品接受度應加強。三、投資門檻應降低。四、保護機制之強化。五、不動產證券化商品設計應多元化。六、資訊充分揭露之重要性。七、專業人才培育之迫切性。八、信用評等之必要性。

The Real Estate Securitization Act in Taiwan was promulgated in July 2003. It was constructed by adopting the Real Estate Investment Trust system of USA and the Real Estate Asset Trust system of Japan. Since the Real Estate Securitization market in Taiwan is at its beginning stage, it would be useful to introduce those experiences from other countries to assist the development of the Real Estate Securitization in Taiwan. The main purposes of this study are to discuss the current problems of the Real Estate Securitization in Taiwan and to provide suggestions for the possible future development of it as follows. (1) To publicize the Real Estate Securitization; (2) to reinforce the acceptance of Real Estate Securitization; (3) to minimize the investment requirement; (4) to enforce the protection on investors; (5) to allow the security diversification; (6) to disclose the important of the information about securities; (7) to educate of the professionals on securities; (8) to set up credit ratings for the Real Estate Securitization.