我國行政法上信賴保護原則,在過去學界引薦德國行政法學理、行政法院逐步實務見解的累積,並透過歷來司法院大法官解釋與行政程序法的立法明文規範後,已成為我國憲法與行政法上的一般原理原則。日本與我國同為德國法信賴保護原則繼受國,但其建構與發展的路徑與我國不甚相同。因此本文在研究上先以比較法的觀點,分析與介紹信賴保護原則在日本的理論發展與要件分析,並以數個案例來分析目前日本法院實務上,信賴保護原則適用之現狀,據此作為比較法上之借鏡。本文介紹因為政策變更、稅捐案件及年金給付案件中,日本法院判斷是否符合信賴保護原則適用的方法,日本法院實務見解雖然在信賴保護基礎理論依據與我國不盡相同,但是基於個案中運用誠實信用、信賴保護乃至於禁反言原則,對於個案事實中的調查信賴利益及公共利益間利益衡量上,會顯現出較多的彈性運用,其優點在於容易達到個案正義的實現,例如在溢領國民年金與殘障年金的案件,容易達成公益與私益間的協調。此種個案利益衡量的具體分析,誠可作為我國行政法院在個案上判斷之參考。
The principle of legitimate expectation has become a general principle in our country's constitution and administrative law. Japan and Taiwan are both inheritors of the German law principle of legitimate expectation (Vertrauenschutzprinzip), but the path of Japan's construction and development is very different from Taiwan. Therefore, this article first analyzes and introduces the theoretical development and essential analysis of the principle of legitimate expectation in Japan from the viewpoint of comparative law in the research. This article uses several cases to analyze the current status of the application of the principle of legitimate expectation in Japanese court practice. It introduces the methods used by Japanese courts to determine whether the principle of legitimate expectation is in compliance with policy changes, tax cases, and annuity payment cases. Although the opinions of Japanese courts are different from those of Taiwan in the basic theory of legitimate expectation, they will show more flexible application in individual cases. Its advantage is that it is easy to achieve justice in individual cases. This kind of individual benefit measurement can be used as a reference for Taiwan's administrative court.