依據我國憲法第137條「中華民國之國防，以保衛國家安全，維護世界和平為目 的。國防之組織，以法律定之」之規定，明白揭示設置軍隊係以「保衛國家安全」及 「維護世界和平」為目的，立法機關復依據此憲法目的性規範的基本方向及原則制定 國防法（作用法）及國防部組織法（組織法），確定我國國防任務及建構軍事組織架 構與指揮體系，此乃法治國家原則下行政機關於執行國家任務時，必須「依法而治」 的基本要求，藉由與我國同屬大陸法系的德國與日本相互比較，以窺探其面貌。

Article137 of the Constitution of the Republic of China provides for the national defense of the R.O.C. shall have its objective as the safeguarding of national security and the preservation of world peace. The organization of national defense shall be prescribed by law. This provision of Constitution clearly states that the purposes of national defense are“safeguarding of national security“and＂preservation of world peace＂. Congress is empowered by the Constitution to make laws including the National Defense Act and the Organization Act of the Ministry of National Defense and to determine the national defense mission and organizational structure and construction of military command system. The state's administrative organs shall rule by law at the time of implementation of national tasks under the principle of the rule of law.