當前德國的軍事司法制度中主要是透過刑事訴訟制度與軍事懲戒制度來維持軍隊紀律。德國目前的軍隊規模與我國相當，加上德國法與我國法所具有的淵源關係等因素，足見兩國在軍隊紀律維持法制上具備共同的比較基礎。因此，本文從比較法的視角出發，於研究過程中發現，在軍人犯罪處理機制方面，德國平時雖無常設的軍事審判機關，不過，該國基本法針對防衛情況下之軍事審判所預先所確立的法律框架，似乎較我國法關於戰時之概念更能兼顧當前低強度衝突之戰爭型態與法治國原則之要求。同時，德國法就派駐國外之軍人犯罪訂有特殊的土地管轄規範及實務在處理境外取證所面臨的問題與解決方式，頗具參考價值；另外，就軍人違失行為處理機制而言，德國防衛紀律法藉由明確化懲戒類型、懲戒權限及懲戒程序、對於重大懲戒處分採取法官決定模式並設置榮譽法官導入部隊觀點以及提供多元化的救濟管道，使正當法律程序、軍人權益保障與內部領導統御等需求得以相互折衝，凡此，均足以作為我國未來相關制度改革的範本與借鏡。

The current military judicial system in Germany mainly through criminal procedures and discipline procedures to maintain military discipline. Due to factors such as the origin relationship between the law in Germany and Taiwan, it is obvious that the two countries have a common comparative basis for the military judicial system. Therefore, this article found that, although it is not constitutionally permitted to establish special military criminal courts in peace-time on German territory, but the constitution has pre-established special military criminal courts during a State of Defence. The legal framework of Germany seems to be more appropriate the current low-intensity conflict war patterns than the concept of wartime in our country. At the same time, there are great reference value, that the law of special land jurisdiction norms in Germany to handle military crimes stationed abroad and how to deal with overseas military evidence collection. On the other hand, the military disciplinary code of Germany can ensure due process of law , the protection of the soldier's rights and internal leadership. All of these are enough to serve as a model and an example for the future reform of relevant systems in Taiwan.