受限於媒體費用高昂，企業利用廣告闡示其產品優勢之時選擇性的批露有利於己方之訊息乃是廣告行為之常態，然而，隨著行銷推廣手法的日新月異，某些活動之商品或促銷利益之取得牽涉到一些條件、限制或負擔。在廣告內容中，若未能詳盡告知所有活動條件、限制或負擔者，即所謂隱藏式廣告。當隱藏式廣告所未揭露之資訊足以影響消費者採取不同的交易行為，甚而影響市場競爭態勢之時，該廣告即有觸法之虞。我國之公平交易法對於廣告之規範僅以原則性的禁止不實廣告為度，對於特定案形，如隱藏式廣告並未進一步詳盡規範，據此，本研究企圖針對隱藏式廣告探討其適法原則，透過以過往國內觸法案例之分析先進國家對該類型之廣告規範，提出隱藏性廣告案例判斷之準則建議。 Advertising has been a common means to convey the product strengths by advertisers. However, due to the constraints of media availability in time and space, partial disclosure of product information has been taken as common practice. Yet, if a consumer were not provided with sufficient information so that he or she is biased into making alternative purchase decision, the advertisement involved would then be subjected to ethical and legal challenges. The Fair Trade Act in Taiwan insofar does not delineate the wrong doings of partial disclosure ads. Therefore, the goal of this paper is to lay out the principle that may serve as guidelines when applying advertising regulations to partial disclosure ads. The author begins by collecting and analyzing cases of said type in Taiwan, followed by an examination into advertising regulations of other advanced countries and then proposes some principle guidelines for future considerations.