本文試以司法院大法官會議第525 號解釋之案例事實為例,淺釋行政函釋及信賴保護原則的作用,且以司法院大法官會議所為之第525、589、605 號,就「信賴保護原則」所為之解釋略為分析,並以小結提出本文的看法。最後擬就本案例以大法官會議第605 號解釋意旨重為解析。 The author of the article first explained the role of “Administrative Rule " and “the Protection of Reliance Interest” through the case of J. Y. Interpretation No. 525, then analysis the “Protection of Reliance Interest “in the J. Y. Interpretations No. 525, No. 589, and No. 605. In the end of the article the author reanalysis the case in the Interpretation No. 525 according to the intention of Grand Justices Council of Interpretation No. 605.