Uber在全世界鬧得沸沸揚揚，各國皆因「無法可管」而對Uber的營業行為無所適從。事實上，網路叫車平臺之營運模式五花八門，為限縮討論範圍，本文以Uber為例，嘗試比較Uber與計程車和小客車租賃之差異，藉以釐清Uber的法律定位。本文先闡明國內相關規定，藉由判決剖析駕駛人、乘客，與網路叫車平臺之三方當事人的契約關係。接著，統整Uber的營運模式，凸顯其營運特色使我國現行民法得以適用，以有名契約作為Uber經營之依據。此外，藉由比較國內現有之類似行業別，使Uber能有明確的法律定位。最後，本文將提出契約關係的責任分配和因應的政策建議，期待藉由釐清Uber之法律依據，妥善保障駕駛人與乘客之權益。

Uber has taken the world by storm and made many countries indecisive as to what laws and regulations would apply. In order to narrow down the discussion, this paper will, by way of taking Uber as an example to reflect on a variety of business models, elucidate the difference among Uber, taxi and car rental, and clarify the legal definition of Uber. This paper will first explain related regulations in Taiwan and describe the contractual relationships among drivers, passengers and the internet-based ride-hailing platform from legal cases. Secondly, this paper will highlight the features of Uber’s business model where Taiwan Civil Code, which could serve as a legal basis of operation of Uber, would apply. Besides, the comparison of the current industrial classifications in Taiwan tends to find Uber a proper legal definition. Lastly, this paper will elaborate the allocation of contractual liabilities and suggest the applicable policies. Legal basis of Uber is expected to protect the rights of drivers and passengers.