本論文之主要目的，在於探討我國、德國與日本憲法有關基本權核心概念之規定與理論，並比較三者規範意旨之異同。藉由觀察德、日憲法規範，以及該國學說之解釋與理論之建構方式，重新思考我國基本權保障應有之價值與結構。近代憲法以來，對於基本權核心概念，多將之置入前言或條文中予以規範，使其由憲法之上位概念，實定成為憲法之規範。然而，近代憲法所規範之基本權之核心概念，除了是表明憲法保障基本權之哲學根據外，亦是憲法列舉保障之基本權的本質內容、也是未列舉保障之基本權發展的根源，更是憲法保障基本權之最終結論。因此，具體定義憲法基本權核心概念並畫定其範圍，將有助於了解基本權保障理論發展之情形與問題所在。 然而，我國憲法之規定，明顯地並無德、日憲法上之基本權核心概念或相類似之規範。因此，我國實務界或學界多借用德國或日本憲法基本權之核心概念，透過憲法解釋之方式，認定「人性尊嚴」或「個人尊重」等概念為我國憲法基本權之核心。然而，本文認為，無論是德國或日本，其憲法規範基本權核心概念，均有其歷史因素與哲學基礎。因此，本文認為唯有在形式上將本國憲法納入近代憲法之脈絡，將近代立憲主義之人權觀念以及以人為本之「人性尊嚴」概念，納入本國憲法予以明文規定，憲法保障基本權之觀念，才得以與國民之感情相結合，進而落地生根永續發展。

We can find the main democratic countries have their own core concepts and basic theories for their Constitutions, such as the concept of human dignity in German Constitution and the concept of endowed human rights in U.S.A.’s Constitution. Those main concepts construct the fundamental rights and further develop the relationship between people, country and government. The main purpose of this paper is focusing on analyzing the regulation and basic theories of the core concepts of fundamental rights in the German constitution and the Japanese constitution. I think the value of the fundamental rights security of our country and the outline should be reconsidered and I believe the regulation and basic theories of the core concepts of fundamental rights in the German constitution and the Japanese constitution would give us proper ideas. A constitution can only be realized in our country as for guaranteeing fundamental rights if obviously the idea of the human rights and the core concepts of fundamental rights of the modern constitution is prescribed in our nation’s constitution.