本文分析臺北高等行政法院100年度訴字第1767號判決所延伸的兩項爭點，亦即國人赴國外工作，是否仍具備勞工保險之投保資格、能否請領勞保給付，以及勞工保險行政實務上發展出來的「申報主義」。針對第一項議題，本文將從國際社會保險法的法理，探討法律應如何規範跨境就業的本國人及外國人之社會保險法律權利義務。針對第二項議題，本文則以社會保險及行政程序法之法理，檢討行政法院判決實務所承認的申報主義造成保險法律關係的不穩定、忽視被保險人信賴利益之保障，並介紹德國社會法典第4編社會保險法總則之規定，說明立法例上如何明確規範保險人之調查義務與程序，定期確認社會保險法律關係的事實基礎，以兼顧社會保險法律關係之公平性與社會保險權利義務之相互性。

This article aims at analyzing two legal issues of the 100 Nien- Du Su-Tze No. 1767 decision of the Taipei High Administrative Court, particularly about the legal status of transnational employees in domestic social insurance systems and the so called ＂enrollment principle＂ developed from administrative practices of the labor insurance bureau and recognized by the decisions of the administrative courts. Regarding to the former issue, this article will base on the international social law theories to discuss how domestic social insurance laws provide the rights and obligations of transnational employees. Regarding to the later one, this article will examine the unbalance and uncertainty of legal relationship between the insurer and insured caused by the ＂enrollment principle＂ in light of the fundamental principles of social insurance law and administrative law. Furthermore the article will introduce the regulations of the 4th. Part of the German Social Law Code which orders not only the obligations of insurer to investigate periodically the authenticity of employment and salary of insured, but also the procedural right of employers and employees to confirm their legal status. Such a legislation provides a clear model of fair legal relationship of social insurance and reciprocal rights and obligations between insurers and insured.