消滅時效之起算時點，不但最高法院與最高行政法院就同一法律所持見解不同，甚至同院間亦有不同觀點，學理上更有不同論點，致形成眾說紛紜局面，為避免造成法律安定性之危害，影響人民對法院之信賴，宜採取主觀與客觀相配合的消滅時效期間的規範設計，在未修法完成前，可亦步亦趨地隨外國立法例作成相同之解釋。

The starting point for eliminating the limitation of time is not only that the Supreme Court and the Supreme Administrative Court hold different opinions on the same law, but also have different views between the same courts. There are also different arguments in the theory, resulting in a divergent opinion, in order to avoid the harm of legal stability People's trust in the courts should adopt a subjective and objective norm design that eliminates the limitation period. Before the completion of the amendment, the same interpretation can be made with foreign legislation.