本文之主要目的，在於探究國籍法第十條對於歸化國民參政權限制之合憲性，並引入平等公民權之理念作為切入的角度。憲法第三條規定，具有中華民國國籍者即為中華民國國民，基於國民平等之原則，歸化者既已取得我國國籍，成為我國國民，理論上國家應將之與因出生而取得國籍者等同視之，不應有所差別待遇，然我國法制實務中卻存有對於歸化國民參政權等權利限制之規定，形成國民分等之現象，無異是造就一群次等國民，與平等公民權「歸屬」、「涵納」與「反排拒」之理念相違。 本論文的第一章，將先就本文之研究動機、研究範圍及論文架構等作說明。第二章首先分析傳統基本權理論在實踐上對基本權保障所產生之不足之處，其次則介紹「平等公民權」理念之發展及內涵，並試圖探尋此一理念在我國之憲法基礎及其價值所在，以建構平等公民權在我國憲法中之基本意涵，提供我國法在形塑基本權利保護時另一個不同的思考路徑。第三章則以「國籍」概念的界定與「國民」身份之取得，剖析國家與國民身份之連結關係，進而探究歸化國民與原來國民是否具有如何之本質上不同，而可賦予不平等之法律地位。第四章將分析參政權之概念內涵，突顯參政權之保障在民主憲政國家之特殊性及重要性，同時檢視平等公民權在我國憲法實務之實踐狀況。最後，則就國籍法第十條限制之最主要目的－「公務員忠誠」，探討此概念之具體內涵，以釐清歸化國民是否因其歸化國民之身分而在此一要件有本質上的欠缺。第五章則以「原始國籍之歧視」、「參政權在民主國家所表彰之重要性」作為基本方向，並在相關探討中融入「平等公民權」之理念，以檢討國籍法第十條規定之合憲性。第六章結論部份，則歸結本文研究與分析結果，從「國家認同」、「多元文化」、「平等」等憲法基本價值的宏觀角度，指出平等公民權在我國未來之興格方向，期望透過平等公民權的理論，發揮憲法涵納、歸屬的功能，達到發揮集體力量、凝聚社會，健全民主發展的目標。 / Article 3 of the Constitution of the Republic of China stipulates that any individual who possesses the nationality of the Republic of China is inherently the citizens of the Republic of China. Naturalized nationals, on the basis of equal membership, should accordingly be treated as equal citizens as the natural-born citizens. However, Article 10 of the Nationality Act stipulates that nationalized foreigners are deemed ineligible to serve as some particular Civil Servants within 10 years of nationalization. The discrimination between nationalized nationals and the natural-born citizens violates the principle of equal citizenship, which encompasses notions such as “all-inclusiveness” and “affiliation”. To begin with, this dissertation elucidates and discusses the signification of the main theme in the first chapter. In Chapter 2, I will introduce and analyze the conception of “equal citizenship” in an effort to construct the core meaning of equal citizenship in our Constitution. In Chapter 3, from the nationality and nationalization point of view, this research defines whether there should be differences in legal status between natural-born citizens and nationalized nationals. Entering Chapter 4, I will revisit the conceptions of “rights to political participation” and “loyalty”, the latter of which epitomizes the purpose of the Article 10 of the Nationality Act. I will also review the practical cases of equal citizenship from the constitutional enactment in Taiwan. In Chapter 5, this research conducts an investigation into the constitutionality of the aforementioned statue constitution. Finally, in concluding the research, I will summarize the surveys while giving a detailed account of the results, and indicate the potential development of equal citizenship in Taiwan’s legal systems.