一、研究目的将来债权的让与作为近来的融资手段,在1999年之后,以诊疗费债权的让与为开端,以对抗国税债权的相关问题为契机。另外,因债权让渡特例法的关系,其让与性得到大幅扩充。为回收泡沫经济时期过剩的贷款债权,确定了以抵押权为基础的物上代位权,之后在政府“以解决泡沫经济破裂后的不良债权为当务之急”的方针指导下采用了抵押权登记基准说,使对租金的物上代位权优先于债权让与(扣押等)。~②不过,根据2005年对动产或债 I. Purpose of Research In the future, the transfer of claims will be the latest means of financing. Starting from the concession of medical claims in 1999, the government will take the opportunity to combat the related problems of the claims of state tax. In addition, due to the assignment of special cases of debt claims, its concession has been greatly expanded. In order to recover excess loan claims during the bubble economy, the right of subrogation on the basis of mortgages was determined, and then the registration of the mortgage was adopted under the guideline of the government to “tackle the problem of the non-performing loans after the bubble economy burst.” The benchmarks say that priority should be given to the right of subrogation over rent (seizure, etc.) over claims. However, according to 2005 on movable or debt