不實比較廣告違反公平法的類型，包括公平法第十九條第三款、第二十一條、第二十二條及第二十四條，此外，公平會適用公平法條文，另行發布第十九條、第二十一條及第二十四條之「處理原則」，本文以公平會案例為主，研究比較廣告之判斷原則，如何判斷比較廣告是否不實或違法。 　　在此一基礎上，本文提出判斷比較廣告之一般性原則，包括公平性原則、客觀性原則、真實性原則、資訊充分揭露原則、公認比較基準原則、一般性比較基準原則、市場影響輕重原則及利益衡量原則。 　　至於根據「處理原則」所歸納之個別適用原則，第十九條第三款包括當然違法原則、合理經濟分析原則；第二十一條包括一般交易相對人觀察原則、合併觀察原則、特別顯著觀察原則、部分真實揭示原則；第二十四條包括最後適用原則、二階段認定原則等。

　　　　　The classification of false comparative advertisement is against Fair Trade Law (FTL), including the Article 19 item 3, the Article 21, the Article 22, and the Article 24. Besides, the Fair Trade Commission (FTC) had promulgated the "executive rules" which is related to FTL Article 19, the Article 21, and the Article 24 adapting FTL. This article would research the FTC judgement rules, and how the FTC considered whether the comparative advertisement is false or illegal on the cases. There are several principles include "the rule of fairness", "the rule of objectivity", "the rule of truth", "the rule of information full disclosure", "the rule of generally recognized comparative basis", "the rule of general comparative basis", "the rule of degree of market effect", and "the rule of benefit consideration". The individual adapting rules of comparative advertisement which according to "executive rules", in the Article 19 item 3, including "the rule of illegal per se", and "the rule of reasonable analysis". In the Article 21, there are some principles, such as "the rule of general dealer observation", "the rule of combine observation", "the rule of specific conspicuously observation", and "the rule of partial truth disclosure". There are also "the rule of final adaptation", "the rule of two stage judgement", which adapting the Article 24.