2007 年9 月13 日聯合國大會通過《原住民族權利宣言》，宣示原住民族擁有其歷來所有、占有或以其他方式使用或取得的土地、領域及資源的權利。我國於2005 年2 月5 日公布施行的原住民族基本法，雖明定政府承認原住民族土地及自然資源權利，但行政機關及社會各界不僅尚未有共識，甚至可能連基本認識都仍有所不足，整體法制度仍需加以檢視。為了解我國原住民族相關法令的沿革及變遷，本文將先以我國關於原住民族的法令按時序沿革作一整體性的介紹及批評，繼之從審查土地利用的行政程序法令及執行面，看原住民族基本法的精神是否具體落實；末以「美麗灣渡假村旅館的開發案」及「司馬庫斯櫸木案」作為個案分析的對象，作者將以實際參與兩個個案的田野觀察作為出發點，檢視目前行政及司法實務是否落實原住民自主、自決的權利及是否承認及充分保障原住民族土地及自然資源權利。

United Nations Declaration on the Rights of Indigenous Peoples, adopted by General Assembly Resolution 61/295 on 13 September 2007, declared that indigenous peoples have the right to the lands, territories and resources which they have traditionally owned, occupied or otherwise used or acquired. “The Indigenous Peoples Basic Law” was announced on 5 February 2005 in Taiwan. Although the law stipulates that the government recognizes the indigenous peoples’ rights to land and natural resources, the society and the community still don’t have a consensus on it and may be lack of understanding of it.In order to understand the history and changes of relevant laws of indigenous peoples, this article will introduce and criticize relevant laws of indigenous peoples as an overall chronological presentation. Then a review of land use laws and administrative procedures is made to see whether the spirit of “ The Indigenous Peoples Basic Law” is in implementation. At last, the author will introduce” the Taidong Beautiful Bay litigation” and “the Smangus Cas” as case studies of the object. Starting with these two field observations, the author will examine whether the self-determination rights of indigenous peoples is implemented in current administrative and judicial practices, and to study whether the indigenous peoples’ rights to land and natural resources are fully protected.