我國於2013年制定跨國移交受刑人法，然我國因外交上之困境，以致適用本法移交回國之受刑人僅寥寥數人，是以本文先就我國跨國移交受刑人法於我國施行之現狀，以及制度之規範進行探討，並與我國截至2020年底為止所簽訂有關於移交受刑人之條約協議進行對照與檢視；且因移交受刑人法制已於歐美等國行之有年，故本文亦就歐洲《移交受刑人公約》，以及美國、德國之移交受刑人制度進行檢視及借鑑。本文之另一研究重點，乃是關於跨國移交受刑人法制定後，由於移交受刑人法制本身即有承認外國刑事法院判決之性質，惟我國刑法第9條對於外國刑事判決之規定，又對於外國刑事法院判決之效力不予承認，是以，外國判決是否具有一事不再理效力即成問題，恐形成我國法律之割裂適用，於此情況下，本文認為，應該透過跨國移交受刑人法之規範，對刑法第9條進行補充或類推適用，就其內涵分為三者，即「從寬解釋同一行為」、「將折抵範圍及方式一致化」、「法院應履行之司法互助調查義務」。
R.O.C. enacted the Transfer of Sentenced Persons Act in 2013. However, due to diplomatic difficulties, only a few prisoners were transferred back to the country under this law. Therefore, this article first discusses the current efforts of the implementation of the Transnational Transfer of Criminals Act in the country, and then reviews the norms of the system, they will also be compared with the treaty agreement on transferring prisoners signed by the R.O.C. by the end of 2020; since the system of transferring prisoners has been practiced in Europe and the United States for several decades, this article especially focuses on reviewing European "Convention on the Transfer of Criminals" and the systems of transferring prisoners in the United States and Germany. Another issue being discussed in this article is that after the enactment of the Transfer of Sentenced Persons Act in R.O.C. while it has the nature of recognizing the judgments of foreign criminal courts, Article 9 of the Criminal Code of the Republic of China denies recognizing the validity of a judgement of a foreign criminal court, it then emerges a conflict between laws of R.O.C. In this case, this article believes that the law of the Transfer of Sentenced Persons Act should analogously apply to Article 9 of the Criminal Code of the Republic of China. Regarding the connotation of the applying, it should be further divided into three categories, namely, "explaining the same act with a wider interpretation", "consolidating the scopes and methods of discounting", and "obligating the courts performing mutual judicial assistance investigation ."
