There are many administrative regulations which allows the governing authority to make a “temporary permission or refusal” decision. A final decision still has to be made by the authority following this temporary decision to terminate this administrative procedure. Meanwhile, the change in rights and duties may happen when this temporary decision has been made, but there may be a further change after the final decision has been made. In this context, there is a so-called “vorlaufiger Verwaltungsakt” (Temporary Administrative Act) system in Germany. The rights and duties within the regime of Administrative Law can be regulated by this Temporary Administrative Act through preliminary examination of facts and legal bases, and a subsequent examination may still be conducted. The reason for making a temporary administrative act is to ensure an obligatory duty with flexibility for a foreseeable emergency, and to retain the possibility for a subsequent final decision. Is this special type of administrati ve act same as the general administrative act in their admissibility, administrative finality? There are some researches in Germany which revealed that the controversial relationship between this temporary administrative act and final administrative act. This article is to evaluate the possible necessity of this system in Taiwan. If the answer is positive, further exploration in considering the amendment of Administrative Procedure Act, e.g., the definition of administrative act, and the revocation and annulment of the administrative Act would be made.