加速到期条款可分为期限利益丧失型与债务终止型两种。因为《民法典》第六百三十四条第一款内容半强制性规定,所以,期限利益丧失型条款的适用条件违反该款构成无效条款。《民法典》第七百五十二条不属于强制性规定。债务终止型加速到期条款可按当事人的真实意思,定性为约定解除权事由或合同所附之解除条件。倘若采取格式条款订入的债务终止型条款造成提供者过度轻易从合同拘束中解脱,其内容应受到《民法典》第四百九十七条之规制。加速到期条款适用效果若造成债务人丧失特定权利或须作出额外给付,即构成显性或隐性的违约金,应适用以酌减为规制重点的司法调整规则。

Acceleration due clauses have great controversy in legal practice, but there is a lack of rationalization and refinement in the academic circle. Due to the fact that Article 634, Paragraph One of the Civil Code has the characteristics of semi-mandatory provisions, the application of the term loss of interest clause violates this paragraph to constitute an invalid clause. Article 752 of the Civil Code is not mandatory. The debt termination-type acceleration due clause may be characterized as the agreed dismissal or the conditions attached to the contract, according to the true intention of the parties. In the event that the debt termination clause entering the format clause causes the provider to be excessively free from contractual restraint, its content shall be governed by Article 497 of the Civil Code. If the effect of expediting acceleration due clause affects the debtor’s loss of a specific right or an additional payment, the dominant or implicit liquidated damage shall be generated. Meanwhile, the judicial adjustment rules that are reduced to the discretion of the regulation shall apply.