同性伴侶以同居方式經營其共同生活，早已事實存在於我國社會，但主要規制身分與家庭關係之民法親屬及繼承篇，對其並無具體規範。然自法律的社會規制功能與同性伴侶的平等保護，如何建構一不減損傳統婚姻關係所欲確保之社會價值，且亦能兼顧同性伴侶權益保障之法規範架構，乃為現今家事法上之重要課題。針對此一事實存在於現今社會之同性伴侶共同生活關係，美國許多州早已採取立法手段就其間之權利義務關係，進行調整與規制，其中又以加州的法制發展起源最早且規範最為完整。因此，本研究希冀藉由整理與分析美國加州有關規範同性伴侶關係之家庭伴侶法（主要以2003年之「家庭伴侶權利與責任法」（Domestic Partner Rights and Responsibilities Act）為研究重心），以期可做為我國將來針對此議題，進行相關法制建構或為司法審判時之參考。

In order to offer a remedy for same-sex couples who are legally ineligible to marry, California Legislature in recent years (1999-2003) has enacted statewide domestic partnership legislations under which registered same-sex couples can enjoy all of the rights and responsibilities afforded to married couples under state law. Although the development of California domestic partnership legislations has not fulfilled complete equality for same-sex couples, it represents a significant civil rights progress for same-sex couples and reflects the social reality.However, the legal regulations of the relationship of same-sex couples are so underdeveloped in Taiwan. In considering principles of equivalence and the reciprocity of rights and obligations of human beings, it shows that the need to look beyond limitations of traditional family and to fashion a new legal regime protecting caring and committed same-sex couples from the severe economic and social consequences of abandonment, separation, the death of loved one, and other life crises. Therefore, this research, through the analysis and discussion of the existing legal approach California has already taken to regulate same-sex couples, with particular attention to Domestic Partnership Rights and Responsibilities Act of 2003, hopes to provide a useful direction for Taiwan Legislature to establish a more effective legal framework to cope with the relationship of same-sex couples in the near future.