第一章，為本文的緒論。 在第二章中，本文首先定義一行為不二罰之概念，並試圖闡述一行為不二罰原則之內涵，以及此原則之法律位階與規範效力，接著藉由國內文獻的整理，說明學說上認為一行為不二罰原則的理論基礎，其後本文嘗試以維護人性尊嚴與保障人民基本權利的角度，提出對此問題的看法。所以，本章是藉由對一行為不二罰原則之內涵與理論基礎的說明，以作為本文以下研究問題的開展。 第三章，是在說明一行為不二罰原則在行政罰上的適用關係，並以行政罰法第24條及第26條為中心。首先，不得重複處罰的前提，就是在具體個案中行為人僅有單一行為，因此，行為數的認定問題，就是適用一行為不二罰原則的重心所在。其次，當人民的單一行為同時違反數個法規，將產生「行政罰與行政罰」以及「行政罰與刑罰」之間的處罰競合情形，本文將對此些問題之處理方式，以及衍生之爭議問題，一倂作出說明。 第四章，是以行政法規上的連續處罰規定作為研究課題，由於連續處罰規定的產生有其時空背景，然而也因為在規範模式與執行方式上的特殊性，使得該規定的法律性質定位模糊不清，並衍生諸多問題。因此，擬藉由學說與實務的整理，對連續處罰規定所產生法律上與憲法上之問題，以及與一行為不二罰原則之關係，提出本文之看法。 第五章為本文的結論，茲將本文各章節之重要部分以及研究結果，予以摘要總結。 The first chapter is the exordium of the thesis In the second chapter, the thesis first defines the conception of the “Double Jeopardy ”, and intends to interpret the inner substance, the hierarchy and the potency within this principle. The thesis intends to submit views with respect to this question from the perspectives of the protection of the human dignity and the preservation of the basic rights of the human. Inasmuch, the interpretation of the spirits and the theory foundation under the principle of Double Jeopardy is used for the following research issues in the thesis. The third chapter is, based upon Article 24 and Article 26 under the Administrative Sanction Act, to demonstrate the application of the Double Jeopardy principle as to the administrative Sanctions. First, the premises of the No Double Sanction is that the behavior has only single action, therefore, to recognize the numbers of the action is the core conception when applying the principle of the Double Jeopardy. Second, the merge of the punishment may occur between the two administrative Sanctions and between the administrative Sanction and criminal punishment when one single action breaches and violates several laws and regulations at the same time. The thesis will demonstrate the solutions with respect to these foregoing issues and the questions derived therefrom. The main research issue of the fourth chapter is the consecutive punishments prescribed under the administrative laws and regulations. Due to the specific backgrounds of the of the regulations of the consecutive punishment and the specialties with respect to the module of canon and the types of execution, the nature of the laws becomes ambiguous and many issues thereby resulted. Therefore, the thesis intends to propose the perspectives regarding the issues of the laws and the constitution resulted from the consecutive punishment as well as the relationship between the Double Jeopardy and the consecutive punishment by the arrangement of both the theory and the court’s opinions. The fifth chapter is the conclusion of this thesis. The substantial parts of each chapter and the result of this research will be summarized into conclusion.