本文首先分析，在德國與我國刑法規範中，自殺及其協助行為有評價上的矛盾之處存在，而此矛盾實源自於對自殺是「權利」或「犯罪」的基本立場有所模糊所導致。
從法律系統來看，要回答個人是否有死亡權的問題，必須回到憲法對於人的基本權的討論。現代法治國中，憲法作為規範法律的規範，本文從人性尊嚴的觀念內涵說明，關於自殺的生命自決能力並非憲法基本權的保護範圍，因此自殺並不屬於法律體系所稱的權利。
從刑法的社會保護目的來看，現行刑法其實以未明文的犯罪來定義自殺，這是自殺的協助行為被科以刑責的主要關鍵，但是把協助行為連結到殺人罪的評價方式，其實又再度混淆自殺與殺人兩者在本質上的差異，以致於造成在經驗或法律感情上相當不合理的落差。
本文主張，修改現行刑法的評價體系，在理論上評價自殺為刑法上單獨成立的一種犯罪，只因法理上及事實上的困難而不必明訂條文來處罰，但因此而將協助自殺行為與殺人罪之關聯切開，重新建立刑法評價自殺及其協助行為的完整體系。

This study in a first step analyzes the contradiction existing in the assessment of suicide in the criminal law of Germany and Taiwan. The real source of this contradiction is mainly a vagueness in the fundamental position, if suicide is 「a right or a crime」.
If, within the legal structure, we want to answer the question if a person has the right to die, we need first to see, how the constitution treats the fundamental rights of a person. In modern nations of rule of law the constitution is the rule which rules the law. In this study we explain from the content of the concept of human dignity, that suicide as human self-determination does not belong to the fundamental rights, protected by the constitution. Therefore, suicide does not belong to what in the legal system is called a right.
Seen from the purpose of criminal law which lies in the protection of society, the existing criminal law actually defines implicitly suicide as a crime. This is the key factor why assisted suicide is judged as criminal. However, to connect the assisted suicide with the crime of murder, this actually confuses again the essential difference between suicide and murder and creates a rather illogical gap, as experience and legal feelings are concerned.
This article proposes to revise the current assessment system of criminal law, by theoretically assessing suicide as an individual category of crime. Only, because of legal and actual difficulties, there is no need to specify provisions of punishment. Once suicide is assessed as an individual category of crime, assisted suicide can be separated from murder, and one can reconstruct a complete system of criminal assessment for both, suicide and assisted suicide.