整體社會對於身心障礙者權利的重視，使智能障礙者司法議題漸受關注。臺灣性犯罪者處遇計畫，依性侵害犯罪防治法分為監獄內處遇及刑後處遇；其中智能障礙者性侵犯，其認知功能及精神狀態影響社會適應及行為能力，對犯行的理解及賡續再犯預防，應需有別於一般處遇計畫的介入模式。為瞭解臺灣智能障礙者性侵犯罪犯犯罪樣態及現行處遇概況，透過文件分析矯正機關收容、處遇等相關資料，並透過量化分析深入了解犯行特徵。依據分析結果，針對智能障礙者性侵犯罪執行現況、相關特性及處遇等進行討論，以期理解其處遇服務間的適切性，並依此提出具體建議。研究方法乃透過分析蒐集受指定矯正機關收治智能障礙概況，了解智能障礙性侵犯之執行現況及社區之分布情形。另搜尋司法院裁判書系統經法院裁判犯行成立，且加害人為智能障礙者之性侵害案件，透過編碼，以敘述性統計及Kolmogorov-Smirnov檢定分析智能障礙性侵犯人口特性、犯行特性及犯行之被害人特性等變項。另一方面，藉文件分析矯正機關智能障礙性侵犯現行處遇現況，分別從監獄性侵犯處遇機制，及現行矯正機關提供之智能障礙性侵犯處遇方案進行探討。研究發現，智能障礙者性侵犯罪犯均為男性，有近九成罪犯智能障礙程度集中於輕、中度。分析裁判與執行紀錄則發現智能障礙性侵犯36%具有性犯罪前科，且76.7%刑期在三年以下。另從被害者分析，未滿14歲或65歲以上者被害人佔比率偏高，且加害人和被害人多為熟識，可見矯治體系與社區處遇體系的服務轉銜與接軌應有其必要性與重要性。而而矯正機關智能障礙性侵犯現行處遇方案，則包含監獄性侵犯處遇機制及智能障礙性侵犯處遇方案兩部份。據此，針對智能障礙性侵犯處遇提出具體建議，包括：針對智能障礙性侵犯提供完整的處遇計畫、提供處遇專業工作者充分的培訓與督導機制、研發智能障礙性侵犯處遇課程內容及教材、教具及納入社區式身心障礙照顧單位共同發展社區處遇網絡等，盼提供相關單位作為策進智能障礙性侵犯處遇之參考。

The rights of the person with disabilities has been considering more and more importance, which leads the attention in the field of forensic issues related to intellectual disabilities (ID). According to the "Sexual Assault Crime Prevention Act", the treatment of sex offenders can be divided into prison-based treatment and community-based treatment in Taiwan. Based on the differences on cognitive function and social adaptation between Individuals with and without ID, the treatment should be distinguished for preventing their re-offending. The aim of this study was to understand the characteristics, types of sex offenses, and the needs in the treatment of sex offenders with ID via the database from the correctional institution in Taiwan. The first part of the study, thirty cases were collected to conduct Kolmogorov-Smirnov test. The second part, the programs of the prison-based treatment of sex offender with ID from six correctional institutions in Taiwan were analyzed and discussed. The findings show that all selected sample is male and over ninety percent of the mental retarded sex offenders is considered mild and moderate retarded. About 36% of the sample was identified as having prior criminal record and which 76.7% samples were punished with imprisonment for not more than three years. In contrast, the age pattern of victims of sex offence among MR sex offenders focus on persons younger than 14 and age 65 or older. The victim-perpetrator relationship is most often familiar. Suggestions and implications for practice in this study were summarized as follows: first, delivering a comprehensive range of treatment to sex offenders with ID is necessary; second, providing adequate training and supervision for professionals; finally, developing the treatment curriculum and community-based treatment program with community care institutions for sex offenders with ID.