儘管食物需求攀升、氣候變遷之因應與疾病之治療是21世紀興起的挑戰，加速培育新品種植物的數量被認為係可能的有效解決之道。如何讓智慧財產權對強化植物研究與發展所得出的成果做周全的保護，成為當下熱門的議題。即便現行智慧財產相關法律或法規已經有對培育出的新植物品種做保護，但對於農民與研究人員的免責條款部分，仍有商榷之空間。透過比較各個不同國家，對由專利本身規定或由植物品種權之免責條款的涵蓋範圍的認定，讓台灣法規在訂立時或修正時均得以作為借鏡。縱觀植物品種權保障的發展歷史，從美國法嚴格的規定到歐洲至為平等的規定，早已對台灣的智慧財產系統產生莫大衝擊。同時，當我們回顧台灣「植物品種及種苗法」仍處於修法草案的階段，如何讓其構築在穩健的智慧財產權系統是必要的。本文期望能引介諸如：獎勵並表彰配合新品種育種的農民、對初步研究者所需繳納之權利金作折減與對第三方因善意過失而侵害專利權之豁免條款做擴張解釋等相關機制。透過對保障新植物品種其智慧財產權的變革，吾人引頸期盼在台灣一個更適合植物育種研究與農業發展的良好環境被塑造出來。

Given that the need for food, the adaption for climate change and the cure for diseases are emerging challenges in the 21st century, to accelerate breeding new plant varieties to address these challenges is regarded therefore, as the effectives way. The emphasis on plant research and development makes intellectual property right (hereinafter: IPR) protection for plants become a hot issue. Although there are already laws and regulations in place to offer intellectual property protection for new plant varieties, exemptions of IPR left for researchers and farmers are inequitable. Scopes of exemptions either defined by patent or plant variety rights in some major countries in the world serve good references for improving domestic regulation in Taiwan. Historically from the narrowest US system to the fairest European one, they have already impacted on Taiwanese IPR system. In the mean time, when review of the Taiwanese ‘Plant Variety and Seedling Act (PVSA)’ is in process, to deliberate upon a sustainable IPR system is necessary. This thesis proposes to introduce mechanisms such as proportional reward to breeders/farmers of merit for innovative application of research results, discounted royalty payment of preliminary research conducts, and broader exemption for negligence of the third party. By means of the system reform in plant IPR protection, a hopeful environment for plant breeding research and agricultural growing will be expected.

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