依現今學理通說，行政處分之合法性係以處分作成之時為判斷基準時點。基 此，行政處分若於作成之時即已違法，原處分機關即得依行政程序法第117 條以下 關於撤銷之規定處理；反之，若行政處分於作成之時係屬合法，但因嗣後事實或 法律變更而質變為違法，則處分機關應依行政程序法第122 條或第123 條第4 款規 定處理。此等二分法乍看之下，似無疑問。然若行政處分就其規制效力以觀，係 非屬一次性，而係所謂具持續效力之行政處分時，則前述行政程序法第122 條、第 123 條第4 款，以及第125 條等規定所建構之廢止機制內，恐無法處理基於該等行 政處分所提供之相關給付應如何請求返還之問題。對此，本文將先行探究我國行 政程序法117 條以下關於行政處分廢棄機制之規範內容，以及分析相關學理及實務 見解，繼之並探究德國聯邦行政程序法於1996 年修法前、後之規範內容，借鏡德 國行政法學理及實務之論證，從中探求可作為我國行政機關處理前述問題時之可 行方式，並嘗試提出修法之建議。

In general, the theoretical setting of legality of administrative disposition is determined by the time point at which the disposition is taken. Accordingly, if specific administrative disposition is illegal at the time of the deed, the agency or institution pursuing the disposition shall proceed to withdrawal of the disposition pursuant to the rear section of Article 117 of the Administrative Procedure Act. In contrast, if specific administrative disposition is legal at the time of the deed but turns illegal ex post facto due to the evolution of the event in point or the change in the legal environment, the agency/institution pursuing the disposition shall proceed to Article 122 or Article 123, paragraph 4 of the Administrative Procedure Act. The dualistic view of the same administrative disposition appears to be unquestionable. However, if the effect of administrative disposition is not a one time deal and should entail sustainable effect, the mechanism of revocation provided by Article 122, Article 123, paragraph 4, and Article 125 of the Administrative Procedure Act may not be able to provide for the request for return of related payment. In this paper, the content covering the mechanism of withdrawal of administrative disposition provided by Article 117 of the Administrative Procedure Act in Taiwan will be addressed. Related academic theories and insights from practices will also be subject to analysis. In addition, the Federal Administrative Procedure Act of Germany before and after the amendment in 1996 will also be explored. The theories and practices of administrative law in Germany will be studied and taken as an example of case study to explore the feasible solutions for the administrative agencies or institutions in handling the aforementioned issue with an attempt to present recommendation for amending the law.