關鍵詞：氣候變遷; 碳匯; 碳抵換; 碳耕作倡議法; 傳統領域地權; 原住民族碳共益; Climate change; Carbon sink; Carbon offsets; Carbon Farming Initiative Act; Native title; Indigenous carbon co-benefits; REDD+;

中文摘要：我國於2023年2月15日修正公布氣候變遷因應法，取代原溫室氣體減量及管理法成為碳交易制度之主要規範，並首度出現連結原住民族與碳抵換二種法制之「自然碳匯」相關規定，與國際法上REDD+機制之理念相符，惟其規定內容極為簡略，仍待補充。澳洲碳耕作倡議法（CFI）被視為全球碳抵換與原住民族權益連繫最緊密的法制，且有助當地原住民族脫離貧窮並與傳統知識重新連結。本文分別介紹主管澳州原住民族傳統領域之傳統領域地權法（NTA）與CFI，以及兩者交會後對各該法領域所產生的問題與反省，期對於我國相關法制建構與後續學說討論有所助益。

英文摘要："Climate Change Mitigation and Adaptation Act" was enacted on February 15, 2023, replacing "Greenhouse Gas Reduction and Management Act" to be the main legal instrument for carbon offsets in Taiwan. For the first time, the legal systems of carbon offsets and indigenous land rights in Taiwan were connected. Though its idea seems to be identical with the international REDD+, obviously the provisions need complementing. The Australian "Carbon Farming Initiative" (CFI) has been deemed as the mostly-related legal system for carbon offsetting and indigenous rights, offering opportunities to indigenous peoples to be out of poverty and reconnect with traditional knowledge. This article introduces Australian Native Title Act (NTA) and CFI, as well as the reflections on each law based on their interaction, and anticipates to contribute to the construction of relevant legal systems and future discussions in Taiwan.