臺灣菸害防制法關於菸品包裝管制，多以「容器標示管制」及「廣告方式管制」為主，就違反者處以罰鍰及公布姓名、事實。此舉對人民之表現自由、營業自由及消費選擇自由均生一定影響而有合憲性之疑義。更有甚者，近來對於菸品是否應予「素面包裝」管制，亦受各國關注。臺灣衛生主管機關得否執行更嚴格菸品包裝管制，亦涉及此種法執行（law enforcement）手段是否符合法治國家依法行政原理之要求。本文以日本、美國及澳洲之法制經驗，針對臺灣當前菸品包裝管制之合憲性與合法性進行檢證，供今後學理與實務參考。 In Taiwan, the regulations on tobacco products packaging in the Tobacco Hazards Prevention Act mainly provide for the regulation on packaging label or advertising method, in case of its violation the violator is punished by fine and publicized its name and the fact of violation. These regulations have certain impact on freedom of expression, freedom of business and free choice on consuming products, which raises doubts on their constitutionality. Moreover, discussions on the plain packaging regulation on tobacco products are recently subject of international attention. Whether the Taiwanese Health Authorities may enforce stricter packaging regulation relates to its compatibility with requirements of the rule-of-law principles. In view of experiences in Japan, the United States and Australia, this study will examine the constitutionality and legality of the current regulations on tobacco products packaging.