我國為求簡化訴訟程序，並節約司法資源，在行政訴訟法中增設簡易 訴訟程序制度。於簡易訴訟程序中省略了很多通常訴訟之程序，如以獨任 法官行之、判決書僅記載要領、得以言詞為起訴或其他聲明等。對於適用 簡易訴訟程序之案件，於行政訴訟法於第 229 條第 2 項中規定有五款， 其中第 1 款至第 3 款係以金額在 40 萬元以下為標準，因此，只要在 40 萬元以下者，即不適用簡易訴訟程序，應屬明確。惟第 4 款規定中之「其 他相類之輕微處分」之概括規定，不夠明確，易造成適用上之困擾。本文 即分從不同之層面，探討此概念應有之內涵及可能引發之疑義，再歸納各 種重要論點，提出本文淺見；進而檢討行政訴訟法第 229 條第 2 項第 4 款所例示之四種輕微處分。其次，將附帶檢討我國行政訴訟法上之簡易訴 訟制度，分析其可能存在之缺失，並對照德國行政法院上之法院裁決制度， 提出改善之建議，期有助於我國相關制度之發展。

For the purpose of simplifying of litigation and saving the judicial resources, the Administrative Litigation Act has updated the Simple Proceeding. In that Proceeding, We could discover many omissions from original procedure as “one judge’s decision”, “outline of the judge’s decision”, “oral indictment and motions” etc. The Article 229 2nd item of the Administrative Litigation Act has established an explicit standard as “NT 400,000” of its 1-3 subsections, but the 4th subsection of Article 229 2nd item stipulates as the “Administrative Slight Act”. It is considered inexplicit and controversial. This thesis will discuss the connotation and possible questions of the “Administrative Slight Act”, and generalize the kinds of points to propose the opinions. We also try to review the concept of “Administrative Slight Act” and the questions about the Administrative Simple Proceeding. We will compare to German’s Acts and raise the suggestions to advance the development of our system.