我國於2008年5月2日發行運動彩券，但是，於立法上仍有待商榷。本文以為，我國發行運動彩券應獨立立法，方足以凸顯與公益彩券存在著不同之立法目的。是以，本文擬先簡短介紹運動彩券與博彩產業之興起，係由於公共政策上之犠牲與容忍之妥協，並以澳門與香港發展觀光賭場與運動彩券之法制推行經驗與改進之道，說明推展博彩產業與運動彩券產生的“光”與“影”－亦即整體經濟利益及其附帶產生一些社會問題；還有，面對合法規範仍未能掃除非法投注時，政府發展博彩產業應以「責任利益」為依歸。再者，本文思以日本之競輪（自由車）之法制為借鏡，詳細分析其立法及因行政改革之軌跡，亦可進一步了解日本對於競輪法律之合法性的法構造設計。最末，本文從運動彩券具有博彩之本質，以為我國發行運動彩券應以提倡國民健康的娛樂、推動運動產業的發展為考量，並符合全體國民利益且負有教育性之「責任利益」為其未來獨立立法之合法性基礎，並提出應配合修改相關法規之看法，以供建構運動彩券法制之參考。

Taiwan had issued sports lottery in May 5, 2008. Due to the legislative problems still remaining to broad discusses from the legal resource of the sports lottery, we appeal to enact a brand new law "Sports Lottery Act". From some disciplinary materials, we can know that any country's legal gambling policy about whether to issue any kinds of lottery or not is always wandering in the concept of sacrifice and the concept of tolerance. And some scholar thinks that we should put "interest of responsibility" to the core value of legitimacy. Therefore, this paper engages an outline introduction about the experiences of casino or lottery in Macau and Hong Kong, especially concerning "light" (economic benefits) and "shadow" (social problems) within it. Further, this paper explores in-depth the institution and legislation of Japan's Keirin (professional bicycle game), and makes fully discusses about Keirin with Japan's Administrative Reform in recent years. Through observations mentioned above, we think Taiwan should consult the legal change of Japan's Keirin to revise some laws along the enactment of "Sports Lottery Act" in order to regulate the sports lottery effectively.