婚姻，為憲法保障人民自由權之一，然而，卻非屬於全部人所有。在我國現行法制上，婚姻適用對象並未包含同性伴侶，主要來自對同性伴侶是否進入婚姻制度產生了爭議。
究竟同性婚姻是否合法？無論同性婚姻合法與否，各有不同的理論論述，支持與反對的皆有。有的主張捍衛異性婚姻才是合法，禁止同性婚姻的理由是維持傳統婚姻制度；有的則以人性尊嚴、平等、自由與個人自主為基礎主張同性婚姻的合法性。其次，美國聯邦層級與州層級的行政部門、司法部門與歐洲對於同性婚姻的態度與演變可以提供何種制度經驗。最後，藉由美國行政部門、司法部門經驗來推論未來台灣在同性婚姻的合法性。
本文旨在討論藉由取徑歐美現行保障同性伴侶合法的法制關係，提供台灣未來可茲解決的途徑，分別爬梳整理歐美不同國家、不同層級、不同部門對同性婚姻爭議的軌跡、焦點、權利保障的進程。進一步分析歸納提供台灣可參酌借鏡之處。
最後，論述台灣對同性婚姻權利的爭議，同時分析政府、民間對於同性伴侶提出權利保障訴求的回應。台灣社會大眾對於同性婚姻權利合法與否的論辯，民間所提出的「多元成家」方案可行性與否？未來，台灣社會與政府部門對於同性伴侶應建構的權利與義務上的法制關係，是否會有共識？以及如何回應認同與賦權之間的落差。

Marriage is one of the liberty rights which protected by Constitution, but not belongs to all the men. Same-sex couples are not involved in the suitable objects of marriage in Taiwan. The big dispute is whether same-sex couples get into marriage system.
First of all, the thesis is same-sex marriage legitimate? There is diversity of opinions on the legitimacy same-sex marriage; some claim to defend the legitimacy of heterosexual marriage, veto same-sex marriage and stand for traditional marriage system. Some claim the legitimacy of same-sex marriage base on human dignity, equality, freedom and individual autonomy. Second, generalizing the attitude and development of same-sex marriage in America and Europe and discuss what kind of experience they can provide for Taiwan.
Finally, the thesis assuming the legitimacy of same-sex marriage in future Taiwan by analyzing the experiences of the United States Federal Executive Departments and Department of Justice.
The thesis aims to provide Taiwan a solvable approach by collecting the development and focal points on protection of same-sex marriage from American and European practicality. Furthermore, the research tries to generalize the frame of reference for Taiwan.
In the end, expounding the disputes and analyzing responses of government and civil group while same-sex marriage groups propose the protecting of human rights. Will the public consider same-sex marriage is legal? Will the Draft Bill for Diverse Family Formation be feasible? Will Taiwan reach an agreement on the rights and obligations relationship between population and government in the future? To sum up, the most important is how to response the gap of identity and empowerment.

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三、網站資料
中華民國法務部
http://www.moj.gov.tw/public/Attachment/418975174.pdf
http://www.moj.gov.tw/ct.asp?xItem=277083&ctNode=29656&mp=001
司法院大法官網站http://www.judicial.gov.tw/constitutionalcourt/
全國法規資料庫http://law.moj.gov.tw/
台灣守護家庭官方網站 https://taiwanfamily.com/
台灣伴侶權益推動聯盟 http://tapcpr.wordpress.com/
行政院主計總處 http://www.dgbas.gov.tw/mp.asp?mp=1
喀報 http://castnet.nctu.edu.tw/castnet/article/4381
Angus Reid Global http://www.angusreidglobal.com/wp-content/uploads/2011/08/2011.08.03_SameSex_BRI.pdf
Brooks, David(2003), The Power of Marriage, N. Y TIMES, Nov. 22, 2003, at A15. http://www.nytimes.com/2003/11/22/opinion/the-power-of-marriage.html
European Parliament
http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//TEXT+TA+P6-TA-2009-0019+0+DOC+XML+V0//EN
EUROPA: Council of The European Union
http://www.consilium.europa.eu/uedocs/cms_Data/docs/pressdata/EN/foraff/137584.pdf
Gallup http://www.gallup.com/poll/147662/first-time-majority-americans-favor-legal-gay-marriage.aspx
Human Rights Campaign http://www.hrc.org/
International Commission of Jurists http://www.icj.org/
Kurtz, Stanley(2004), Going Dutch? Lessons of the same-sex marriage debate in the Netherlands,9(36) The Weekly Standard.
http://www.freerepublic.com/focus/f-news/1140886/posts
Office for National Statistics, National Records of Scotland, Northern Ireland Statistics and Research Agency http://www.ons.gov.uk/ons/index.html
Pew Research Center
http://www.pewresearch.org/fact-tank/2014/03/10/61-of-young-republicans-favor-same-sex-marriage/
The Washington Post http://www.washingtonpost.com/politics/support-for-gay-rights-more-entrenched-across-the-country/2014/03/04/24417d20-a405-11e3-a5fa-55f0c77bf39c_graphic.html?Post+generic=%3Ftid%3Dsm_twitter_washingtonpost
Out Serve-SLDN http://www.sldn.org
parliament.uk
http://services.parliament.uk/bills/2013-14/marriagesamesexcouplesbill.html
Public Religion Research Institute http://publicreligion.org/site/wp-content/uploads/2014/02/2014.LGBT_REPORT.pdf