本文係以客觀歸屬判斷之判斷基底為討論對象。結果犯之既遂的成立，須於行為後發生構成要件所預定的結果，且行為與結果之間必須具有因果關係，始得成立。於判斷行為與結果之間客觀歸屬關係時，究應以哪些基礎事實為判斷素材，係有關「判斷基底」的議論問題。此一「判斷基底論」之問題於臺灣刑法學界雖非受到關注的議題，但在日本刑法學素有議論。判斷基底論常見於被害人具有特殊體質、行為後有異常介入情事之案件中受到討論，在臺灣實務見解裡亦不乏有相關案例。<br>於日本刑法學上，對於判斷基底論的必要性漸有檢討的聲浪，本文即針對此一議題，嘗試提出判斷基底論的意義與機能，並就實行行為危險性的判斷上，肯認判斷基底仍有必要，藉以整理部分相當因果關係理論，以便日後接續展開狹義相當性理論的建構。

This article examines the factual basis underlying the judgment of objective attribution in criminal law. The consummation of a result-oriented crime requires not only the occurrence of a proscribed result following an act but also a causal nexus between the two. The“base of judgment”problem concerns which specific facts should serve as the material for determining this objective attribution. While this issue remains relatively under-explored in Taiwanese criminal law academia, it has long been a subject of intense debate in Japanese criminal law academia. Discussions regarding the“base of judgment”typically arise in cases involving victims with idiosyncratic physical conditions or intervening extraordinary circumstances, scenarios that are likewise prevalent in Taiwanese judicial practice.<br>Recently, the necessity of the“base of judgment“theory has faced increasing scrutiny within Japanese criminal law academia. This article addresses this scholarly debate by elucidating the significance and function of the theory. By affirming the continued necessity of the“base of judgment”in evaluating the inherent danger of an act, this study refines the theory of adequate causation and provides a conceptual framework for the subsequent construction of the“adequacy in a narrow sense”(Adäquanz im engeren Sinne) theory.