個人資料侵害事故通知為當前國際重要立法趨勢之一，我國個資法亦針對此有所規定。為保護當事人權益，此規定之立法有其必要性，但此一規定亦增加產業之法令遵循成本，除了必須支付通知費用外，尚包括與當事人的溝通協商成本。因此，如何於產業法令遵循成本與當事人權益保護間取得平衡，為將個人資料侵害事故通知納入法令規定時所必須考量的。本文乃針對現行有關個人資料侵害事故之通知規定進行探討，並研析澳洲、歐盟與美國之立法趨勢，期能作為我國未來檢視與修訂個資法時之參考。

Personal data breach notification law is an important trend in the world, so is in our country. Such law is of vital importance to project individuals' benefits. However, it increases the cost of legal compliance, including but not limited to notification fees and the negotiation costs between individuals and entities. Therefore, how to reach a balance between interests of these two parties shall be taken into consideration when requiring entities to notify individuals in the event of breach of personal data. In this paper, the concept of personal data breach notification and related regulations in Australia, EU, USA and our country will be reviewed, compared and analyzed, and thus recommendations on personal data breach notification law in our country will be proposed.