本文從語義取徑與評價取徑分析仇恨言論的概念，以釐清和說明其背後的主要爭議與價值論點，並無意探討法律應否禁止仇恨言論的證成問題。從語義取徑觀之，支持或反對仇恨言論法的主張皆涉及仇恨言論的內容、表達方式及可能結果三個要素，然雙方對於何以將仇恨言論對象限於有特定特徵之某些社會群體的主張，卻未見提出有力論據加以證成。從評價取徑觀之，正反陣營雖各自主張仇恨言論法捍衛或傷害了平等、尊嚴、民主的基本價值，但都肯定它們是理想政治社會的共同價值立基；然而，倘若主張仇恨言論對象僅限於民主社會中的某些群體，卻不及於其他群體，不論對仇恨言論的合法性持支持或反對立場，都因民主社會保障每個人有普遍共同之基本地位而難以有力證成其論點。因此，本文主張：1.仇恨言論是「針對群體而非針對個人」以威脅、辱罵、嘲弄、藐視等方式鼓吹憎惡、貶抑或仇視思想，進而挑起或煽動對該群體的仇恨或暴力行為之言論。2.平等、尊嚴、民主作為理想政治社會的價值立基，必然蘊含每個人都享有普遍共同的基本地位，故不論支持或反對以法律禁止仇恨言論，都不應將仇恨言論對象僅侷限於有某些特徵的社會群體，且不論該群體是不是弱勢群體，這類言論都應被視為仇恨言論。

This essay attempts to analyze the concept of hate speech from the semantic and evaluative approaches. It aims to clarify and elucidate the main controversies and the value arguments behind the concept but does not intend to explore the justificatory issue about whether the law should prohibit hate speech. In the light of semantic approach, arguments that defend or refute hate speech law usually involve three elements of hate speech: its content, its way of expression, and its possible consequence. However, both sides have no powerful argument to justify their claim that targets of hate speech only refer to some social groups with specific characteristics. In the light of evaluative approach, although the pros and cons differ in their views that hate speech law defends or harms the fundamental values of equality, dignity, and democracy, both views endorse that these values are the common ground of an ideal political society. Nevertheless, whether in supporting or denying the legality of hate speech, the claim that hate speech only targets to some groups in a democratic society cannot strongly justify the evaluative arguments of the two camps because equality and dignity a democratic society aims to protect must imply that each person’s basic status is general and common. Accordingly, the essay argues that: 1. Hate speech is the speech that targets to some group rather than some individual and intends to advocate antipathy, distain or hatred by the way of threat, revilement, ridicule or scorn to urge or incite hatred or violence to that group. 2. Given that equality and dignity and democracy are the common ground of an ideal political society, it indicates that each person enjoys a general and common basic status. Therefore, the target of hate speech should not be limited to some social groups with specific characteristics. A speech expressing hatred to some social group, no matter that group is vulnerable or not, it is a hate speech.