司法院釋字第714號解釋宣告我國2000年制定之土壤及地下水污染整治法第48條規定，未牴觸法律不溯及既往原則及比例原則。該條係規定土壤及地下水污染整治法之特定條文，於該法施行前已發生土壤或地下水污染之污染行為人適用之。本文擬分析與該號解釋有關之土壤污染行為人整治責任之概括繼受問題。首先介紹德國警察法之行為責任與狀態責任、責任之概括繼受、德國土壤污染整治責任之相關規定，及德國行政法院裁判之見解。再就我國土壤及地下水污染整治法之整治責任規定、概括繼受，及2000年土污法第48條規定是否違反法律不溯及既往原則加以探討，最後就司法院釋字第714號解釋相關內容加以評析。

Judicial Yuan Interpretation No. 714 declared that Article 48 of Soil and Groundwater Pollution Remediation Act 2000(the Act) did not violate the principle of non-retroactivity of laws and the principle of proportionality. Art 48 of the Act states that: ＂Articles 7, 12, 13, 16, 17, 18, 32, 36, 38 and 41 of the Act shall apply to the liability of polluters causing soil or groundwater pollution that has occurred prior to the effective date of this Act.＂ This Article will focus on the legal issues of soil polluter's remediation liability succession. First, it introduces the behavior liability and state liability in Germen police law, general succession of liability, soil contamination liability in germen law and the decisions of Germen administrative courts. Second, it explores the liabilities under Taiwan Soil and Groundwater Pollution Remediation Act. Then it discusses the general succession of liability and retroactive application of the regulations in related to polluter liability. Finally, this Article will make a comment on the Judicial Yuan Interpretation No. 714.