近年來隨著我國同性權利運動蓬勃發展與婚姻平權草案之提出，社會各界對於同性家庭應設有何等法律保障一直有相當熱烈之討論，但多數討論聚焦於同性結合彼此間法律關係與權利義務之規範，如應開放同性婚姻或另設同性登記伴侶制度，較少著墨於同性家庭親子關係之爭議。在同性家庭不具有生殖功能之限制下，收養為其養育子女之重要途徑，而收養之立法目的雖在於子女最佳利益之保障，但我國現行收養規範將收養聲請人資格限制於單身個人與異性已婚夫妻，且實務上認為由同性戀者單獨收養子女不符合子女最佳利益而否定之，導致某些已存在事實上親子關係或欲養育子女之同性家庭無法循收養之途徑與子女建立親子關係，此適用結果反而致該同性家庭子女之法律上權利保障與異性家庭子女形成差別待遇，有悖於收養制度冀求子女最佳利益原則之立法精神。
隨著現代社會變遷，家庭之概念逐漸轉變為偏重實質與功能取向，同性家庭在此概念之轉型下亦受到家庭法同等之保障。而就同性家庭是否享有收養子女之權利，國外許多實證科學研究與醫學組織聲明均已得出子女發展之差異主要源自於親子關係之品質與雙親養育之方式與態度，故雙親性傾向為何對於其養育子女之親職能力與被收養子女之身心適當健全發展並無影響。而在外國立法例上，許多歐美先進國家就同性家庭收養子女權利之發展也已逐漸朝向開放並賦予其與異性家庭同等之收養法律地位。由此可知，同性家庭與異性家庭在事務本質上並不存在差異，基於憲法收養自由權與平等權之保障，我國收養制度亦應賦予其享有與異性家庭同等之收養子女權利。
而我國近十年來雖持續提出保障同性家庭收養子女權利之立法修正草案，但迄今均未通過施行，且法院在實務判決上趨於保守，屢次駁回其收養之聲請，使得我國同性家庭無法享有法律上收養子女之權利。而在近期司法院大法官釋字第748號解釋通過後，依該號解釋意旨，我國應立法促進同性結合與異性結合於婚姻之平等法律地位，此不僅落實在婚姻雙方之權利義務保障上，也應體現在強化其平等收養子女之權利。而我國未來之改革方向則應以平等賦予同性家庭收養子女之權利，使其享有與異性家庭同等之收養權利義務保障為重心。而在收養認可之審查上，也應促進法院與收出養媒合服務者在收養個案中依據適格雙親與子女最佳利益原則之相關考量因素綜合評估，以作成實質審查並為非歧視之認定，希冀能確保同性家庭與異性家庭在收養子女之權利上達成實質平等，並平等保障同性家庭與異性家庭子女法律上親子權利與利益。

For lacking procreative function, adoption is an important access for same-sex families to nourish their children, but the existing law of adoption in Taiwan is only for single person and married couples, judicial decisions also rejected adoption applications for the motive of going against the best interests of the child, which excluded gay men, lesbians and same-sex couples from adopting children.

According to empirical scientific researches, the development of adopted children is correlated to the quality of parent/child relationship and parenting approaches. Psychological adjustment, social functioning and sexual phychology of adopted children is not associated with the sexual orientation of their parents. It doesn’t affect their parenting ability either. Thus same-sex families should have equally access to child adoption as opposite-sex families under the constitution of the freedom to adopt children and the right of equality.

After the announcement of Judicial Yuan Interpretation No. 748, the honorable Justices required legislature to equally protect same-sex couples to get married. It’s not only for marital rights and obligations but also for the right of child adoption. We should ensure same-sex families and opposite-sex families having the same legal rights and obligations to child adoption, and promote courts to substantially consider all the factors about qualified/suitable parents and the best interests of the child, to prevent from discrimination when confer the right of child adoption.

一、中文文獻(依作者姓氏筆劃排序)
(一)專書
1.林秀雄，親屬法講義，三版，元照出版，2013年2月。
2.施慧玲，家庭、法律、福利國家—現代親屬身分法的主要研究課題，收錄於：家庭、法律、福利國家：現代親屬身分法論文集，元照出版，2001年2月，頁1-33。
3.高鳳仙，親屬法理論與實務，第十六版，五南出版，2015年9月。
4.張宏誠，同性戀者權利平等保障之憲法基礎，學林文化，2002年6月。
5.郭書琴，多元家庭與家事事件之實體與程序──自「經濟社會文化權利國際公約」第10條的內國化談起，收錄於：現代家庭生活秩序的重整與再思，元照出版，2016年4月，頁171-198。
6.陳棋炎、黃宗樂、郭振恭合著，民法親屬新論，修訂十二版，三民書局，2014年10月。
7.蔡文輝，婚姻與家庭—家庭社會學，五版，五南圖書，2012年2月。
8.戴炎輝、戴東雄、戴瑀如合著，親屬法，自版，2012年8月。
(二)期刊論文
1.伍偉華，視訊會面交往—美國家事法探視權之借鏡，法令月刊，第65卷第4期，2014年4月，頁61-96。
2.李立如，婚姻家庭與性別平等—親屬法變遷的觀察與反思，政大法學評論，第95期，2007年2月，頁175-227。
3.林秀雄，收養認可之基準，台灣法學雜誌，第118期，2008年12月，頁106-109。
4.張瑋心，從同性婚姻反思平等保護權，軍法專刊，第60卷第6 期，2014年12月，頁99-119。
5.郭書琴，從「伴侶」到「父母」論身分法規範重心之轉變—兼評96年度養聲字第81號裁定，成大法學，第20期，2010年12月，頁75-119。
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7.傅美惠，論美國同性戀與平等保護—兼論我國同性戀人權保障之發展，中正法學集刊，第16期，2004年7月，頁1-60。
8.黃舒芃，隔離但平等？—從「收養同性伴侶養子女」一案檢討德國聯邦憲法法院對同性伴侶法制之立論，興大法學，第16期，2014年11月，頁85-118。
9.葉肅科，臺灣兒童及少年福利與權益保障法：回顧與展望，社區發展季刊，第139期，2012年9月，頁31-41。
10.劉宏恩，民法親屬編規定「使同性別二人間不能成立法律上婚姻關係」違憲疑義解釋案鑑定意見書，月旦法學雜誌，第264期，2017年5月，頁111-122。
11.劉宏恩，離婚後子女監護案件「子女最佳利益原則」的再檢視—試評析2013年12月修正之民法第1055條之一規定，月旦法學雜誌，第234期，2014年11月，頁193-207。
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(三)立法草案
1.立法院第6屆第4會期第4次會議議案關係文書，院總第244號，委員提案第7079號，2006年10月。
2.立法院第6屆第5會期第11次會議議案關係文書，院總字第1150號，2007年5月。
3.立法院第8屆第2會期第14次會議議案關係文書，院總第1150號，委員提案第 14506號，2012年12月。
4.立法院第8屆第4會期第7次會議議案關係文書，院總第1150號，委員提案第15359號，2013年10月。
5.立法院第9屆第2會期司法及法制委員會第24次全體委員會議紀錄，立法院公報，第106卷，第12期，2017年1月。
6.立法院第9屆第2會期第8次會議議案關係文書，院總第 1150 號，委員提案第19699號，2016年10月
7.立法院第9屆第2會期第9次會議議案關係文書，院總字第1150號，委員提案第19706 號，2016年11月。
8.立法院第9屆第2會期第9次會議議案關係文書，院總第 1150 號，委員提案第19730 號，2016年11月。
9.立法院第一屆第74會期第27次會議議案關係文書，院總字第1150499號，委員提案第353-1號，1984年12月。
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11.社團法人臺灣伴侶權益推動聯盟，民法親屬編、繼承編部分條文修正草案，伴侶制度草案，2013年10月，https://tapcpr.files.wordpress.com/2013/11/e4bcb4e4beb6e588b6e5baa61003rev.pdf。(最後瀏覽日：2017/8/9)
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13.社團法人臺灣伴侶權益推動聯盟，民法親屬編、繼承編部分條文修正草案，婚姻平權（含同性婚姻）草案，2013年10月，https://tapcpr.files.wordpress.com/2013/10/e5a99ae5a7bbe5b9b3e6ac8a-e4bfaee694b91079-1.pdf。(最後瀏覽日：2017/8/9)
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(四)研究計畫
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2.章英華、杜素豪、廖培珊主持，台灣社會變遷基本調查計畫第六期第三次調查計畫執行報告，中央研究院社會學研究所，2013年4月，https://srda.sinica.edu.tw/search/scidown/9574。(最後瀏覽日：2017/8/9)
(五) 碩士論文
王明郎，從比較法觀點論同性伴侶關係之法律保護，國防管理學院法律學研究所碩士論文，1998年5月。
(六)網路資料
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30.衛生與福利部社會及家庭署，中華民國建國一百年社會福利政策綱領，邁向公平、包容與正義的新社會，行政院核定版，2012年1月，http://www.sfaa.gov.tw/SFAA/Pages/ashx/File.ashx?FilePath=~/File/Attach/1991/File_166152.pdf。(最後瀏覽日：2017/8/9)
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二、德文文獻(依作者姓氏字母排序)
（一）專書
1.Dethloff, Nina (2015), Familienrecht: ein Studienbuch, 31. Auflage: München: C. H. Beck.
2.Gernhuber, Joachim/Coester-Waltjen, Dagmar (2010), Familienrecht, 6. Auflage: München: C. H. Beck.
3.Schwab, Dieter (2015), Familienrecht, 23. Auflage: München: C. H. Beck.
4.Voppel, Reinhard (2010), Staudingers Kommentar zum Bürgerlichen Gesetzbuch mit Einführungsgesetz und Nebengesetzen, Bearbeitung 2010: Berlin: Sellier-de Gruyter.
（二）官方資料
1.BT-Drucksache 18/6665, http://dip21.bundestag.de/dip21/btd/18/066/1806665.pdf. (last visited: 2017/8/9)
2.Bundesgesetzblatt, 2017 Teil I Nr. 52, am 28. Juli 2017, S. 2787, https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl#__bgbl__%2F%2F*%5B%40attr_id%3D%27bgbl117s2787.pdf%27%5D__1501229719327. (last visited: 2017/8/9)
（三）網路資源
Spiegel online (2017), Bundesrat gibt grünes Licht für Ehe für alle, , http://www.spiegel.de/politik/deutschland/ehe-fuer-alle-bundesrat-gibt-gruenes-licht-fuer-gleichstellung-von-homosexuellen-a-1156456.html. (last visited: 2017/8/9)
三、英文文獻(依作者姓氏字母排序)
(一) 專書
1.Abrams, Douglas E./Cahn, Naomi R./Ross, Catherina J./Meyer, David D./McClain, Linda C. (2015), Contemporary Family Law, 4th edn: St. Paul, Minnesota: West Academic Publishing.
2.Appell, Annette R. (2011), Legal Issues in Lesbian and Gay Adoption, in: David M. Brodzinsky/Adam Pertman (eds), Adoption by Lesbians and Gay Men: A New Dimension in Family Diversity, New York: Oxford University Press, at 36-61.
3.Ball, Carlos A. (2014), Same-Sex Marriage and Children: A Tale of History, Social Science, and Law, Oxford: Oxford University Press.
4.Beilfuss, Cristina González (2012), All or Nothing: The Dilemma of Southern Jurisdictions, in: Katharina Boele-Woelki/Angelika Fuchs (eds), Legal Recognition of Same-Sex Relationships in Europe, 2nd edn: Cambridge: intersentia, at 41-53.
5.Bell, John/Boyron, Sophie/Whittaker, Simon (2008), Principles of French law, 2nd edn: Oxford: Oxford University Press.
6.Bermann, George A./Picard, Etienne (eds) (2008), Introduction to French law, Alphen aan den Rijn: Wolters Kluwer.
7.Berns, Roberta M. (2016), Child, Family, School, Community, Socialization and Support, 10th edn: Stamford: Cengage Learning.
8.Biller, Henry B. (1993), Fathers and Families: Paternal Factors in Child Development, Westport, Conn.: Auburn House.
9.Bocken, Hubert/Bondt, Walter De (eds) (2001), Introduction to Belgian Law, Bruxelles: Kluwer Law International.
10.Boele-Woelki, Katharina (2003), Rigistered Partnership and Same-Sex Marriage in the Netherlands, in: Katharina Boele-Woelki/Angelika Fuchs (eds), Legal Recognition of Same-Sex Couples in Europe, Antwerp: intersentia, at 41-53.
11.Byrd, A. Dean (2008), Conjugal Marriage Fosters Healthy Human and Societal Development, in: Lynn D. Wardle (ed.), What’s the Harm? Does Legalizing Same-sex Marriage Really Harm Individuals, Families or Society?, Lanham: University Press of America, at 3-25.
12.Chorus, J.M.J./Gerver, P.H.M./Hondius, E.H. (eds) (2006), Introduction to Dutch Law, 4th edn: Alphen aan den Rijn: Kluwer Law International.
13.Coester-Waltjen, Dagmar (2016), Family Forms and Parenthood in Germany, in: Andrea Büchler/Helen Keller (eds), Family Forms and Parenthood: Theory and Practice of Article 8 ECHR in Europe, Cambridge: intersentia, at 201-236.
14.Douglas, Gillian (2016), The changing concept of ‘family’ and challenges for family law in England and Wales, in: Jens M. Scherpe (ed.), European Family Law Volume II: The Changing Concept of ‘family’ and Challenges for Domestic Family Law, Cheltenham, UK: Edward Elgar Publishing, at 22-38.
15.Dworkin, R. (1978), Taking Rights Seriously, Cambridge: Harvard University Press.
16.Fairfax, Jennifer (2011), The Adoption Law Handbook: Practice, Resources, and Forms for Family Law Professionals, Chicago: American Bar Association.
17.Francoz-Terminal, Laurence (2016), The changing concept of ‘family’ and challenges for family law in France, in: Jens M. Scherpe (ed.), European Family Law Volume II: The Changing Concept of ‘family’ and Challenges for Domestic Family Law, Cheltenham, UK: Edward Elgar Publishing, at 39-64.
18.Golombok, Susan/Tasker, Fiona (2010), Gay fathers, in: Michael E. Lamb, The Role of the Father: In Child Development, 5th edn: Hoboken, N.J.: John Wiley & Sons, Inc., at 319-340.
19.Gonsiorek, John C. (1991), The Empirical Basis for the Demise of the Illness Model of Homosexuality, in: John C. Gonsiorek/James D. Weinrich (eds), Homosexuality: Research Implications for Public Policy, Newbury Park: Sage Publications, Inc., at 115-136.
20.Gubbins, John Harington (1899), The Civil Code of Japan, Part 2, originally published: Tokio: Maruya, reprint: 2010: S. l.: Nabu Press.
21.Hasday, Jill Elaine (2014), Family Law Reimagined, Cambridge: Harvard University Press.
22.Hozumi, Nobushige (1904), The New Japanese Civil Code: As Material for the Study of Comparative Jurisprudence, A paper read at the International Congress of Arts and Science at the Universal Exposition, originally published: Tokyo: Tokyo Printing Co., reprint: 2009: Ithaca: Cornell University Press.
23.Jänterä-Jareborg, Maarit (2012), Parenthood for Same-Sex Couples: Scandinavian Developments, in: Katharina Boele-Woelki/Angelika Fuchs (eds), Legal Recognition of Same-Sex Relationships in Europe, 2nd edn: Cambridge: intersentia, at 91-122.
24.Lund-Andersen, Ingrid (2003), The Danish Registered Partnership Act, in: Katharina Boele-Woelki/Angelika Fuchs (eds), Legal Recognition of Same-Sex Couples in Europe, Antwerp: intersentia, at 13-23.
25.Lund-Andersen, Ingrid (2012), The Nordic Countries: Same Direction - Different Speeds, in: Katharina Boele-Woelki/Angelika Fuchs (eds), Legal Recognition of Same-Sex Relationships in Europe, 2nd edn: Cambridge: intersentia, at 3-17.
26.Mabry, Cynthia R./Kelly, Lisa (2010), Adoption Law: Theory, Policy, and Practice, 2nd edn: Buffalo, New York: William S. Hein & Co., Inc.
27.Martiny, Dieter (2016), The changing concept of ‘family’ and challenges for family law in Germany, in: Jens M. Scherpe (ed.), European Family Law Volume II: The Changing Concept of ‘family’ and Challenges for Domestic Family Law, Cheltenham, UK: Edward Elgar Publishing, at 65-85.
28.Merin, Yuval (2002), Equality for Same-Sex Couples: The Legal Recognition of Gay Partnerships in Europe and the United States, Chicago: The University of Chicago.
29.Myers, John E.B./Krause, Harry D. (2007), Family Law in a Nutshell, 6th edn: St. Paul, Minnesota: West Academic Publishing.
30.O’Halloran, Kerry (2015), The Politics of Adoption: International Perspectives on Law, Policy and Practice, 3rd edn: Dordrecht: Springer.
31.Parke, Ross D. (2013), Gender Differences and Similarities in Parental Behavior, in: W. Bradford Wilcox/Kathleen Kovner Kline (eds), Gender and Parenthood: Biological and Social Scientific Perspectives, New York: Columbia University Press, at 120-163.
32.Patterson, Charlotte J. (1994), Children of the Lesbian Baby Boom: Behavioral Adjustment, Self-Concepts, and Sex Role Identity, in: Beverly Greene/Gregory M. Herek (eds), Lesbian and Gay Psychology: Theory, Research, and Clinical Applications, Thousand Oaks, Calif.: Sage Publications, at 156-175.
33.Polikoff, Nancy D. (2001), Lesbian and Gay Couples Raising Children: The Law in the United States, in: Robert Wintemute/Mads Andenæs (eds), Legal Recognition of Same-sex Partnerships: A Study of National, European and International Law, Oxford: Hart Publishing, at 153-168.
34.Russett, Cynthia (2011), American Adoption, in: David M. Brodzinsky/Adam Pertman (eds), Adoption by Lesbians and Gay Men: A New Dimension in Family Diversity, New York: Oxford University Press, at 3-19.
35.Savolainen, Matti (2003), The Finnish and the Swedish Partnership Acts: Similarities and Divergencies, in: Katharina Boele-Woelki/Angelika Fuchs (ed.), Legal Recognition of Same-Sex Couples in Europe, Antwerp: intersentia, at 24-40.
36.Schwenzer, Ingeborg/Keller, Tomie (2016), The changing concept of ‘family’ and challenges for family law in Switzerland, in: Jens M. Scherpe (ed.), European Family Law Volume II: The Changing Concept of ‘family’ and Challenges for Domestic Family Law, Cheltenham, UK: Edward Elgar Publishing, at 309-334.
37.Singer, Anna (2014), The Right of the Child to Parents, in: Katharina Boele-Woelki/Nina Dethloff/Werner Gephart (eds), Family Law and Culture in Europe: Developments, Challenges and Opportunities, Cambridge: intersentia, at 137-149.
38.Singer, Anna (2016), Family Forms and Parenthood in Sweden, in: Andrea Büchler/Helen Keller (eds), Family Forms and Parenthood: Theory and Practice of Article 8 ECHR in Europe, Cambridge: intersentia, at 425-456.
39.Sverdrup, Tone (2016), The changing concept of ‘family’ and challenges for family law in the Nordic countries, in: Jens M. Scherpe (ed.), European Family Law Volume II: The Changing Concept of ‘family’ and Challenges for Domestic Family Law, Cheltenham, UK: Edward Elgar Publishing, at 186-308.
40.Swennen, Frederik (2016), The changing concept of ‘family’ and challenges for family law in the Benelux countries, in: Jens M. Scherpe (ed.), European Family Law Volume II: The Changing Concept of ‘family’ and Challenges for Domestic Family Law, Cheltenham, UK: Edward Elgar Publishing, at 5-21.
41.Swennen, Frederik/Eggermont, Sven (2012), Same-sex Couples in Central Europe: Hop, Step and Jump, in: Katharina Boele-Woelki/Angelika Fuchs (eds), Legal Recognition of Same-Sex Relationships in Europe, 2nd edn: Cambridge: intersentia, at 19-39.
42.Thorn, Karsten (2003), The German Law on Same-sex Partnerships, in: Katharina Boele-Woelki/Angelika Fuchs (eds), Legal Recognition of Same-Sex Couples in Europe, Antwerp: intersentia, at 84-98.
43.Tracol, Xavier (2003), The Pacte Civil De Solidarité (PACS), in: Katharina Boele-Woelki/Angelika Fuchs (eds), Legal Recognition of Same-Sex Couples in Europe, Antwerp: intersentia, at 68-83.
44.Wadlington, Walter/O’Brien, Raymond C. (2012), Family Law In Perspective, 3rd edn: New York: Thomson Reuters/Foundation press.
45.Wadlington, Walter/O’Brien, Raymond C./Wilson, Robin Fretwell (2013), Domestic Relations: Cases and Materials, 7th edn: St. Paul, Minnesota: Foundation Press.
46.Warendorf, Hans/Thomas, Richard/Curry-Sumner, Ian (2013), The Civil Code of the Netherlands, 2nd edn: Alphen aan den Rijn: Wolters Kluwer.
47.Weisberg, D. Kelly/Appleton, Susan Frelich (2016), Modern Family Law: Cases and Materials, 6th edn: NewYork: Wolters Kluwer.

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四、日文文獻
西村信雄(1978)，戦後日本家族法の民主化(上卷)，京都：法律文化社