近年來在大法官釋憲程序的諸多不同情狀中多有提及「憲法上原則重要性」此一概 念，並以之為若干程序問題解決之準據者。不僅如此，在二00 八年及二0 一三年司法院所 提出之「司法院大法官審理案件法」相關修法草案的條文中亦均明文有相同用語。然此一 「憲法上原則重要性」的內涵實不明確，究竟其產生之緣由為何、具有何種意涵、具體情 狀中又應如何正確地對之適用， 乃至修法草案中相關條文的內容闡釋以及未來的發展等， 當均具學理與實務上的重要性，此即本文探究重點所在。 在論述上即以大法官釋憲實務對此一概念之運用為出發而探究相關情狀， 並以釋憲實 務的觀察及憲法訴訟的法理的論述為開展，且亦一併就此一概念所可能來源之美國及德國 法制上的相關制度為比較說明，以為根本性的釐清與辨正。除此之外亦更探究此一概念於 吾國大法官釋憲程序上應有的法理內涵與適用情狀，且一併論述作為立法政策上運用，以 為釋憲實務乃至未來修法的具體參考。

The concept of “general constitutional significance” (“grundsätzliche verfassungsrechtliche Bedeutung” in German) has been frequently mentioned in different contexts by the Grand Justices in the constitutional litigation process and has become the basis for resolving certain procedural issues in recent years. Meanwhile, this concept has also been adopted in the draft articles for the amendment of the Constitutional Interpretation Procedure Act proposed by the Judicial Yuan in 2008 and 2013 respectively. However, the actual meaning of this concept is not clear. As a result, to have an analysis on the origin and components of this concept, how it can be correctly applied in concrete cases, the interpretation of the concept used in draft articles for the amendment of the Constitutional Interpretation Procedure Act and the development of the concept in the future, becomes crucial both in theory and practice. This paper seeks to explore these issues. In order to clarify and identify the meaning of this concept, this paper begins with an examination of how it has been employed by the Grand Justices in the interpretation of Constitutional Law as well as an analysis of the legal theories and practices in constitutional litigation. It also discusses and makes a comparison on the relevant institutions between the US and German legal systems where the concept of the general constitutional significance may originally come from. Moreover, for the purpose of providing proposals for the application of this concept in constitutional litigation and the amendment of the Constitutional Interpretation Procedure Act in the future, this paper further explores the theoretical content this concept should have and how it should be used in the constitutional litigation process in Taiwan.