針對誓約相互照顧並事實上已共同生活的兩同性伴侶間之權利義務關係，我國主要規範婚姻與家庭關係之民法親屬、繼承篇，對其並無任何規範。然無論自同性伴侶的憲法平等權保障或從法律的社會秩序規制功能面觀之，我國現行法制對於同性伴侶共同生活關係之法制闕漏，實有加以填補之必要，以強化我國人權法制保障機制。觀乎美國紐澤西州雖自2004起，才對誓約相互照顧且以永久共同生活爲目的之同性伴侶，立法規範其共同生活關係，但其卻是美國州層級同性伴侶法制發展迄今，唯一同時擁有家庭伴侶與公民結合法制經驗之地方政府。2004年實行之「家庭伴侶法」(Domestic Partnership Act)不僅藉由「家庭伴侶」此一新法律概念之建構，於法制上正式承認同性伴侶的地位外，其更將州法制下原須具婚姻關係始得享有之「部分」配偶權，授與登記爲家庭伴侶之同性伴侶，以填補過往同性伴侶權益保障之法制真空。2006年底州立法機關更通過，將州法體系下配偶得主張之「所有」權益授與同性伴侶之「公民結合法」(Civil Union Act)，並自2007年2月正式實施該法。基此可知，紐澤西州同性伴侶法制經驗，不僅豐富且其針對同性伴侶權益之具體規範內容，對於保障同性伴侶權益之法制建設尚處一片空白之我國，不無借鏡之參考價值。因而，本文希冀藉由整理分析美國紐澤西州同性伴侶法制之發展－主要以2004年之「家庭伴侶法」及2007年「公民結合法」爲研究重心，以期可供我國將來針對同性伴侶權益保障，進行相關法制建構或爲司法審判時之參考。

In respond to the reality of the lives of the same sex couples, New Jersey has increasingly extended rights and obligations to same-sex couples over the last five years, whereas federal government remains firm that marriage is a union of one man and woman. In 2004, New Jersey legislature passed Domestic Partnership Act which provided same-sex couples many of the same rights as married couples. More recently, on Feb. 20, 2007, a new state legislature, Civil Union Act, took effect in New Jersey. Under the Act, same-sex partners in civil unions have all of the rights of married couples under state law. Unlike New Jersey, where state laws have been very progressive in extending state-level spousal rights to same sex couples, either by creating same sex domestic partnerships with limited benefits or providing same sex couples a marriage-equivalent regime-civil union, Taiwan's legal regime for regulating same sex relationship is so underdeveloped. Therefore, with the legal needs of same-sex couples in mind, this research, through the introduce, discussion, and analysis of the legal developments with respect to same-sex couples in New Jersey, hopes to provide a useful direction for Taiwan Legislature to establish a more reasonable and well-tailored legal regime to cope with the relationship of same-sex couples in the near future.