重症或末期病人可能不堪痛苦的折磨，尋求他人協助而得解脫。協助解脫即是死亡協助，其方式可粗略分為消極或積極。關於消極的死亡協助，有「安寧緩和醫療條例」與「病人自主權利法」加以規範。但是，病人可能希望得到更積極的死亡協助，便逾越了前述兩個法律的界線。醫師如果提供積極的死亡協助，視情況可能成立幫助自殺罪或受請求殺人罪。這是刑法第275條所禁止的，一般稱為「加工自殺罪」。想要讓積極的死亡協助合法化，或有條件的合法化，必須調整加工自殺罪的內涵。本文即在討論如何調整，並以荷蘭、瑞士與德國的相關法制作為借鑒。死亡協助涉及生命的放棄，這不是單純的刑法解釋學所能回答，而必須藉助宗教或高度精神性的意見當作支撐。關於這一點，本文也試著精要說明基督教與佛教的觀點。

According to the Hospice Palliative Care Act and the Patient Right to Autonomy Act of ROC, the medical institution or physician in particular circumstances might could assist terminal illness patients who suffer from serious injury or illness to terminate their lives. However, the medical institution or physician could simply help terminal illness patients terminating lives in a passive way rather than in an active way. Otherwise, the medical institution or physician may commit a crime regulated in the Article 275 of the Criminal Code of ROC, which is also called ＂the Assistant Suicide Crime.＂ To put it another way, it's necessary to rebuild the main idea of the Assistant Suicide Crime in the Article 275 of the Criminal Code of ROC, while concerning about the possibility of actively assisting those who suffering from serious illness to terminate their lives without committing a crime. Mentioning how to amend the main content of the Article 275 of the Criminal Code of ROC, judicial professional viewpoints particularly from Netherlands, Switzerland and Germany are the important materials to discussing. At the same time, referring to the death issue, the religious perspective, such as Christian and Buddhism, is surely the required food for thought in this thesis.