2019年新型冠狀病毒（COVID-19）疫情爆發，迅速發展並蔓延至各國對醫療體系造成全面衝擊。由於其高傳染性和變異性，使生死變成更加緊迫的現實。而在生命末期病人醫療決策之抉擇往往牽涉到生命延續和病人的痛苦程度，例如是否使用呼吸器、是否插管、是否進行心肺復甦等生命延長措施。臺灣隨著安寧緩和條例和病人自主權利法以及臨終關懷等相關觀念政策出現，善終理念逐漸被社會大眾所理解。善終是臨終病人追求的價值，但在疫情防控措施所帶來的限制之下，各國現有保障「拒絕醫療權」的相關制度反而暴露出諸多局限性，亦使臨終的關懷與陪伴無法得到全面支持。本文之目的期望藉由整理出在疫情下拒絕醫療相關權利受到的影響，並彙整各國政策及實施概況後提出建議以利改善。在疫情下拒絕醫療權的實踐可能面臨困境，需要政府和醫療機構加強政策的制定和執行以確保病人的權益得到充分的保障，社會亦需強化對拒絕醫療權的理解和尊重，並保障其善終權益得以實現。

The outbreak of the novel coronavirus (COVID-19) in 2019 rapidly escalated and spread worldwide, causing comprehensive impacts on healthcare systems. Its high infectivity and variability have made matters of life and death even more pressing. End-of-life medical decision-making for patients often involves choices regarding life-sustaining measures, such as the use of ventilators, intubation, or cardiopulmonary resuscitation (CPR), and entails considerations of both prolonging life and minimizing patient suffering. In Taiwan, concepts and policies related to Hospice Palliative Care Act, Patient Right to Autonomy Act, and hospice care have gradually gained public understanding. A good death, or a dignified and peaceful end, is a value pursued by terminally ill patients. However, the limitations brought about by pandemic control measures have exposed various shortcomings in existing systems safeguarding the right to refuse medical treatment in many countries, hindering comprehensive support for good death. The aim of this paper is to outline the impact on the right to refuse medical treatment during the pandemic, summarize the policies and implementation status in different countries, and propose recommendations for improvement. The practice of refusing medical treatment in the context of a pandemic may face challenges, requiring governments and healthcare institutions to strengthen policy formulation and implementation to ensure the full protection of patients' rights. Society also needs to enhance understanding and respect for the right to refuse medical treatment and ensure the realization of good death rights.