本文試著從比較法上觀察瑞士民法第34 條「確定死亡」之規定，及德國失蹤法第四章第39 條至第45 條規定之「確定死亡時間之程序」規定，印證我國莫拉克颱風災後重建特別條例第28 條及災害防救法第47 條之1 等兩則新興的法律規定，其性質均係針對未發現屍體，但對失蹤人死亡之事實已經沒有任何懷疑之「推定真實死亡」的中間類型，亦即介於真實死亡與死亡宣告兩種法定的死亡認定之情形以外的第三種實際類型而作的規範，其性質上接近真實死亡，而非死亡宣告，因此不宜以民法上死亡宣告之要件來加以評論或觀察，並參考上開瑞士及德國法對此等規定提出修正或實務解釋適用上的建議。

Through the viewpoint of the comparative law this article tries to observe
the Swiss civil law Art. 34 and the regulations relating to the “procedure
determing death time” of the missing people in German "the Missing law", the 4th chapter, Art. 39 to 45 in order to verify the nature of the two newly enacted statues in Taiwan, namly The special law concerning the reconstruction after Molake wind-caused disaster Art. 28 and The Law concerning Rescue during the disasters Art. 47.It is to argue in this thesis that in the two forementioned articles regulaed socalled “estimated real death” is situated between the real death and the legal death announcement as the created third type of death in Taiwan's civil law.