The government of the Republic of China took over Taiwan from Japan after World War II. The Criminal Code of the Republic China was enacted in China, so many crimes and definitions were from the perspective of Han people. These crimes were directly applied to indigenous peoples without gaining their consent. There are countless cases of indigenous peoples committing crimes due to cultural conflict with Han people. However, the underlying racism and cultural differences are issues that have never been addressed.
Cultural defense is a concept that is gradually being discussed in recent theories, The concept originated in the United States. And recent studies on cultural defense mainly focus on whether or not the defendant may claim lack of intent or culpability as grounds for a sentence reduction or verdict of not guilty, i.e., the studies are concentrated in criminal law or procedural law and have already produced considerable research results. However, after reviewing domestic literature, studies rarely directly adopted a constitutional perspective in determining the legitimacy of cultural defense. Discussions on whether or not this concept that originated from criminal law can be directly. This study uses the constitution as an entry point. If cultural defense has a certain level of legitimacy in the constitutional framework of the R.O.C., or even be found to be significantly related to fundamental rights, then the cultural defense will be applicable in civil and administrative cases to a certain extent due to the horizontal effect and vertical effect of fundamental rights. If this turns out to be the case, discussions should not be on whether or not the cultural defense can be applied in civil cases or administrative cases, but rather how the cultural defense can be applied in civil cases and administrative cases .