本文之研究目的，係在深入探析行政機關以電子方式作成行政處分所涉之「作成程序」法律問題。就研究子題與研究方法之擇定而言，本文分別從「概念」、「容許性」、「通知」以及「電子簽章之附加」四個部分切入，並以法釋義學途徑之研究方法，對行政機關以電子方式作成行政處分之作成程序法律問題詳為闡述。首先，本文嘗試釐清「以電子方式作成之行政處分」的概念內涵，並說明與其他鄰近概念之區別。其次，本文探討「行政機關以電子方式作成行政處分」在法律上之容許性，一方面說明行政機關對此享有裁量空間，另一方面亦指出「相對人同意原則」乃裁量權行使之前提。繼之，本文對行政機關以電子方式作成行政處分的「通知」程序提出分析，從電子文件之傳遞特殊性出發，說明行政機關在履行此等行政處分之通知義務時，可能遭逢之問題及其解決之道。行政機關以電子方式作成行政處分，應類推適用行政程序法 第96條第1項之署名、蓋章規定，從而有透過「附加電子簽章」以踐行此等程序義務之問題。是故，本文對於「以電子方式作成之行政處分」附加電子簽章，亦詳予探討，並分析在技術上之可能性。最後，本文呼籲針對「以電子方式作成之行政處分」，宜儘速全面修正行政程序法，妥為規範。

The adoption of administrative acts that issued in electronic form is a fascinating practical application of the e-government idea. However, to date, few administrative law researches have been done on electronically issued administrative acts. The purpose of this paper is to analyze legal issues concerning administrative acts that issued in electronic form and then to supplement the findings in this under-researched field. In view of the preceding research goal, this study takes the legal-dogmatic approach and comprises several research themes: (a) the concept of electronically issued administrative acts; (b) the permissibility of the adoption of electronically issued administrative acts; (c) the notification of electronically issued administrative acts; and (d) the application of electronic signatures. First of all, this study explains the concept of electronically issued administrative acts and then clarifies the conceptual difference between electronically issued administrative acts, written administrative acts, electronically transmitted administrative acts, and administrative acts using automatic equipment. After that, the permissibility of the adoption of electronically issued administrative acts is discussed in this paper. On the one hand, an authority may issue administrative acts in electronic form at its discretion, but on the other hand, the ＂principle of voluntariness＂ is the legal prerequisite to such discretion. Furthermore, this article analyses the legal issues relating to the notification of electronically issued administrative acts in consideration of the special characteristic of the electronic documents transmission. In order to fulfill the legal procedural obligation, electronically issued administrative acts should be associated with an electronic signature because of the analogy with the provision concerning the signature and name (section 96, paragraph 1 of the Administrative Procedure Act). This study therefore also discusses the use of an electronic signature on electronically issued administrative acts and its technical possibilities. In conclusion, it is suggested that the Administrative Procedure Act should be comprehensive modified for electronically issued administrative acts as soon as possible.