〈摘要〉 電磁紀錄已於今日刑事程序中扮演極為令人矚目的角色，在許多的個案 中，其皆成為偵查機關用以證明犯罪事實的重要證據。然而，由於電磁紀錄 不若有體物，係無體的資訊，無法直接由人的感官得知其內容，必須附著於 載體之上，為要搜尋載體內有無所需的資訊，偵查機關多必須要長時間扣押 載體，甚至是電腦相關設備。無疑地，其勢必會對相對人財產權益造成不小 的衝擊。此外，電磁紀錄載體中多存放有與本案無關的私密資訊，而在電 腦鑑識的過程中曝露於偵查權限之下，造成對於人民隱私的侵害。從隱私 等憲法權利侵害的角度來說，電腦鑑識屬於實質意義的搜索。無論偵查機 關實施的名義為何，其皆應與傳統搜索受有相同程度的規制，方得有效保 障人民的權利。 本文從隱私及財產權益侵害的觀點，並從美國諸多聯邦法院判決為輔， 說明電磁紀錄的搜索扣押的執行方式，與傳統搜索扣押之異同，以及所應受 有之程序規範。針對現行法，本文提出了進行電磁紀錄搜索扣押時，適用及 解釋的具體建議，併提出今後修法的可能方向。

Abstract Digital records are playing a very attractive role in the contemporary age. In many cases, digital records are important evidence for the prosecution to prove material facts. However, digital records is intangible, cannot be directly accessed by people, and must be stored in drivers so, in order to conduct computer forensic, law enforcement must seize drivers, even computer equipment , for a long time. Undoubtedly, this would deeply intrude people’s property rights. In addition, private information, which is stored in electronic media and is not related to any crimes, may be accessed by law enforcement officers in the process of computer forensic. From this perspective of privacy intrusion, computer forensic constitutes search within the meaning of criminal procedure. Therefore, in order to properly protect people’s constitutional rights, no matter what name law enforcement may use, computer forensic must follow the procedure requirements governing traditional searches and seizures. From the aspect of privacy and property rights, and court opinions of the United States, this article introduces the process of the searches and seizures of digital records, reasons the differences between traditional searches and seizures and the searches and seizures of digital records, and indicates the rules and principles regulating the searches and seizures of digital records. This article also provides the suggestions to explain and apply the contemporary statutes when conducting the searches and seizures of digital evidence, and to amend the current Criminal Procedural Code.