本文為綜評性論文，目的於引介、譯註現行國際足總制訂之影像助理裁判制度，方法採取綜合性文獻回顧與深度評述、對世界盃足球賽裁判執法的描述性紀錄，以及個人執法實務經驗自敘，以期未來於國內運動裁判法研究領域及足球裁判執法實務層面有所增能。 2018年俄羅斯世界盃足球賽是賽史上首度使用影像助理裁判制度，同時也是影像助理裁判制度正式實施後最高層級的比賽級別。國際足總提出四者啟動影像助理裁判程序的時機，為與進球相關的情況、與罰球點球相關的情況、與紅牌判罰離場相關的情況，以及對錯誤對象進行紀律性處分。國際足總亦於 2018年正式將影像助理裁判的權力與職責寫入足球規則中，並訂定標準信號與程序。影像助理裁判制度避免明顯且嚴重的錯誤判決，未來對當代足球的技戰術與選手運動心理理應有所影響。於以「人」為本的運動場上引入科技輔助判決仍存倫理學爭議，然而運用影像助理裁判輔助，能有效降低裁判不必要的明顯錯誤，趨近公平競技的原則。

The objective of this review article is to introduce and illustrate the Video Assistant Referee (VAR) system in 2018 World Cup Russia developed by FIFA using literature review, content analysis, descriptive research reports during the World Cup, and self narratives as an international football referee. The article aims to provide suggestions toward future improvements in areas of sport refereeing research and practical football refereeing. VAR system is introduced in 2018 World Cup Russia, marking this year’s event the first in World Cup history and highest competition level the system being used. FIFA describes four kinds of incidents initiate official VAR system procedure, including incidents related to goals, incidents related to penalty kicks, incidents related to direct red card offence, and incidents of misidentification during the disciplinary sanctions. FIFA and IFAB also amended VAR’s authority and duty, and signals and procedures to the Laws of the Game in 2018/19 season. VAR system can help avoid obvious mistakes made by the referee and also transform sport psychology and tactics of the game in modern football. Although there are still ethical debates regarding technology and humanity in sports, VAR system nonetheless reduces unnecessary mistakes, and credits should be given for approaching fairness in football.