實施不在籍投票（或稱缺席投票）的國家有美、英、法、德、日、菲律賓等92國，我國則尚未實施。近年來臺灣在國際化潮流及人口往都市集中的趨勢下，外出工作、求學的人民日益增多，但返回戶籍地投票的選民並不多，不在結投票主要目的在擴大人民的政治參與和保障公民的投票權，因此不在籍投票方式的選擇及施行確有必要。 不在籍投票方式包括通訊投票、移轉投票、特別投票所投票及事先投票等，目前台灣選民除少數選務工作人員依選罷法規定，可以在同一縣市行使移轉投票外，必須在戶籍地投票。移轉投票允許選民經事先申請後，可以至不同選舉區投票所投票，投票時間則全國一致。我國朝野政黨因互信基礎較弱，常爲自身選票盤算，一直難以對此制度達成共識，短期內爲避免不在籍投票選務工作的中立性與公平性受到質疑，可以先擴大施行移轉投票。 本文首先探討美、英、日等國實施不在籍投票的類型及優缺點，其次了解我國施行移轉投票可能面臨的問題，並從深度訪談及公聽會資料中分析我國施行不在籍投票各種類型及對象，最後提出如何推動移轉投票建議。

The absentee voting has been adopted by 91 countries in the world, such as US, UK, and Japan. However, Taiwan is still lack of this institutional design. The types of absentee voting include postal voting, transfer voting, advance voting, and polling booths in special institutions. It is to broaden the people's political participation and protect their right to vote. As Taiwan is riding on the wave of internationalization and urbanization, it is urgent to consider the necessity of having absentee voting. At present, Taiwan voters must cast their ballots in the areas where their households are registered, but because many of them do not work or reside in the electoral districts where they are registered, they have to return to their registered addresses in order to vote. Transfer voting would allow people to cast their ballots in one place, while their votes would be counted electronically in another constituency the same election day. It means election workers, military personnel, students and inmates will be able to vote in the constituencies in which they are working, studying or serving their sentences instead of in the electoral districts where their households are registered. The study will analysis the implementation of the absentee voting section of various types and objects by the intensive research and public hearings data. Then aims to explore the following topics: first, comparing the types and pros and cons of absentee voting in other countries; second, examining the feasibility of having transfer voting in Taiwan: and third, searching for the appropriate ways of conducting transfer voting for Taiwan.