司法院大法官會議釋字第三七一號解釋賦予各級法院法官有法律違憲審查聲請權，其不僅解決國內有關該項問題之爭議，亦可謂我國終於採行德國基本法第一百條第一項所謂具體法規審查制度。惟我國於大法官會議上開解釋後，對德國是項制度之具體內涵介紹及研究付之闕如。職是，本文首先參酌德國相關法律規定、憲法訴訟理論、聯邦憲法法院裁判實務，論述德國具體法規審查制度之概念內涵、基本問題、實質內容及程序要件，藉以提供我國釋憲實務運行及學術討論之參考，復以德國制度內容為基礎，嘗試提出立法建議及說明，文未並檢視國內相關實務現況，期能激發我國學界及實務界更多之迴響。

　　　　　Under the Grand Justice Committee Interpretation No. 371, every court is empowered to petition for review of unconstitutional legislation. This Interpretation not only solves the relevant controversies in Taiwan, but also adopts the system created by Articles 100 (1) of the Basic Law for the Federal Republic of Germany. Although the Grand Justice Committee determined to adopt the German system as mentioned above, research regarding the German system is very limited in Taiwan. Therefore, This paper will be based on the relevant German laws regulations, theories of Constitutional Procedures, and the Federal Constitutional cases. A thorough research on the fundamental problems, substances and procedural requirements of "the concrete judicial review procedure" will then be discussed. At last, ideas and recommendations to establish a complete system governing: "judicial review" in Taiwan will be provided.