我國法律雖賦予行政處分法定定義，但行政處分之法定定義除本身具有不確定性因素外，在實務上亦常常發生行政行為無法完全滿足法定行政處分構成要件之情形，特別是應如何處理所謂「形式行政處分」，存在不同看法。此外，為保障人民權利，促進行政效率，立法者在部分法律規定中將行政機關之不作為擬制成為行政機關積極之許可或同意，此類擬制行政處分所涉及之問題，例如是否以及如何適用行政程序法，在我國法制上之討論仍然陌生。本文之目的係就形式行政處分與擬制行政處分所涉及之問題加以討論，希望能夠使「行政處分」之研究範圍更加完整。

Although the “ administrative act ” has been defined by the law, the
definition itself is still indefinite. In practice, it happens pretty often that the administrative action can not meet the requirements set by the definition of “ administrative act ”. Different views exist regarding the ways to deal with “ formal administrative act ”. Moreover, in order to protect people’s rights and to promote administrative efficiency, the inactivity of administrative agencies has been construed as the active permission or agreement by administrative agencies under the regulation of certain statutes. The issues involved with
“ constructive administrative act ” so far are not well-discussed in Taiwan. The goal of this article is to discuss the subjects concerning “ formal administrative act ” and “ constructive administrative act ” so that the study in the field of “ administrative act ” can be more comprehensive.