性別平等的訴求已為普世價值，綜觀我國大法官關於性別平等的幾號解釋與判決，雖然在論理過程上，仍有不足的地方，但從立法形成空間的介入、直接針對立法裁量宣告違憲，以及大法官在表決上的共識度而言，在在展現了大法官捍衛性別平等的決心。對於性別平等的探討，除了從法理基礎出發外，進一步討論憲法對於性別平等的保障與其內涵，本文以為，透過比較法的經驗，亦可從中有更多的收穫，礙於篇幅，暫以美國聯邦最高法院的實務案例來探討美國法上的發展，希冀從中得到一些啟發。就實務而言，我國大法官相關解釋的作出，肯認了現行的法律規定確實存有性別歧視，除應該消除這些歧視，更應建制一個更符合性別平等精神與原則的法律。從大法官釋字第365號解釋到112年憲判字第1號判決，不但促使相關法律規定的一再修正，而使得社會中的性別地位獲得改善外，在其他領域上，亦開始意識到性別平等的必要性與急迫性，使性別平等不再只是個口號，而是真正落實於我國法制當中。性別平等本來就不是一個簡單容易的事情，畢竟，差異確實存在，然而，平等的真諦不在於差異是什麼，而是在於如何看待這些差異。

The demand for gender equality has become a universal value. Looking at the interpretations and judgments of our country’s justices on gender equality, although there are still shortcomings in the reasoning process, intervention in the legislative formation space and direct legislative discretion are declared unconstitutional. , as well as the justice’s consensus in voting, it shows the justice’s determination to defend gender equality. For the discussion of gender equality, in addition to starting from the legal basis, we will further discuss the protection and connotation of gender equality in the Constitution. This article believes that more can be gained through the experience of comparative law. Due to the length, we will focus on the United States for the time being. We will use the practical cases of the Federal Supreme Court to discuss the development of American law, hoping to get some inspiration from them. In terms of practice, the relevant interpretations made by our country's justices have confirmed that the current legal provisions do contain gender discrimination. In addition to eliminating these discriminations, a law should be established that is more consistent with the spirit and principles of gender equality. From the Supreme Court Interpretation No. 365 to the Constitutional Judgment No. 1 in 112, not only did the relevant legal provisions be revised repeatedly, which not only improved the gender status in society, but also began to realize gender in other fields. The necessity and urgency of equality make gender equality no longer just a slogan, but truly implemented in our country's legal system. Gender equality is not a simple and easy issue. After all, differences do exist. However, the true meaning of equality does not lie in what the differences are, but in how to treat these differences.