長尾責任－論美國責任保險保單形式的演變、爭議及我國責任保險保單之特色Long Tail Liability：A Study on the Development and Related Issues

摘要
在1970年代起，因大量環境訴訟、污染訴訟對於被保險人之大企業提起，使得保險人需為數十年前簽發的保單負責，美國保險人因而遭受長尾責任之衝擊。嗣後，保險人為避免長尾責任之發生，遂發展出索賠基礎之保單並適用到大部分的責任保險上。我國保險人由於被保險人實際需要及再保之限制，部分責任保險保單直接引進外國保單，但卻未顧及與我國法令配合之問題。本文藉介紹美國綜合責任保險之發展、分析相關保單條款並以我國相關法令做檢驗，得出有部分保單條款似與我國法令有所牴觸並提出相關修正建議，希冀日後作為我國保險人能推出符合我國法令及適合消費者保單之參考。
關鍵字：責任保險、長尾責任、事故發生基礎、索賠基礎
Abstract
Since the 1970s, insurers have suffered from long tail liability resulting from the obligation to indemnify insured in environmental and pollution litigations. To avoid long tail liability, insurers converted policy forms from occurrence basis to claims-made basis. Due to the demand for liability insurance, insurers in Taiwan introduced unrevised, original foreign policies which may conflict with current Taiwanese insurance regulations. By introducing the development of CGL policy form of the United States and analyzing related policy conditions and clauses based on current related regulations in Taiwan, this paper presents the conflicts between policies and insurance regulations and makes recommendations on how to resolve these conflicts.
Keywords: liability insurance, long tail liability, occurrence basis, claims-made basis