現行國家體育法令中，大多屬於行政命令，而運動彩券發行條例除了在位階上提高為法律層級外，未來盈餘將提供體育發展之用，其銷售情形必受到大眾所關注。本研究將從運動彩券發展背景及現況進行說明，並透過文獻整理，進一步瞭解發行條例相關議題。其主要發現如下：（一）運動彩券的發展背景，受到體育經費不足、職棒簽賭風波及公益彩券的影響；（二）臺灣運動彩券目前在玩法、通路、賠率及賽事選擇上，漸趨成熟；（三）運動彩券發行條例在細節部份尚有討論的彈性空間。運動彩券發行條例於2010年1月1日正式實施之後，期望透過盈餘的挹注下，能讓臺灣體育運動的發展更為完善。

Most of current nationwide sports regulations are administrative orders. The Sports Lottery Issue Ordinance has been raised to legal level and its revenue will sponsor sports development which may attract public attentions on its sales. This research is based on the background and current development of sport lottery and explores the further related issues through literature reviews. The main findings are: firstly, the development background of sports lottery was affected by insufficient funds in sports, scandals of baseball gambling, and negative impact of lottery. Secondly, the Taiwan Sports lottery is getting matured in lottery drawing, distribution channel, odds ratio, and the tournament selections. Thirdly, some details in the Sports Lottery Issue regulations still need to be modified. Since the Sports Lottery Issue Ordinance launched on January 1st, 2010, we are looking forward to more sponsorships for sports from the lottery revenue.