摘要：

中断事由之起诉要件与程序法之起诉要件非采相同标准，起诉被不予受理、驳回或者申请撤诉、按撤诉处理，亦有可能构成中断事由。诉讼是否作出实体判决，对中断事由认定及时效期间重新计算存在影响。第195条第4项新增兜底条款的意义在于，对司法解释扩张解释中断事由予以承认。申请确认调解协议的效力、申请参与分配、申请实现担保物权、诉讼中的其他抗辩等情形，也应认定为中断事由。诉讼外请求和义务承认之中断时点是意思通知生效之日，重新计算时点是“中断时”；起诉之中断时点是“提交起诉状或者口头起诉之日”，重新计算时点是“有关程序终结时”。时效中断效力原则上仅具相对性，例外情形下具有牵连性。

关键词: 时效中断, 起诉, 其他中断事由, 中断效力

Abstract:

The prosecution requirements of the cause of interruption are not the same as those of the procedural law.If the prosecution is not accepted，rejected or applied for withdrawal，it may also constitute the cause of interruption.Whether a substantive judgment is made in a lawsuit has an impact on the determination of the cause of interruption and the recalculation of the limitation period.The significance of the new miscellaneous provision in item 4 of article 195 is to recognize the cause of interruption of the expansion of judicial interpretation.Application for confirmation of the validity of mediation agreement，application for participation in distribution，application for realization of security rights，and other defenses in litigation，etc.，should also be identified as the cause of interruption.The interruption time point of the outside litigation request and obligation recognition is the date when the notice of intention becomes effective，and the recalculation time point is the“interruption time”.The interruption time of the prosecution is“the date of filing a complaint or oral prosecution”，and the recalculation time is“the end of the relevant proceedings”.In principle，the effect of interruption of limitation is only relative，and it's implicative in exceptional cases.

Key words: Interruption of Limitation of Action, Filing a Lawsuit, Other Causes of Interruption, Effect of Interruption