The author offers various bases of criminal legislation on the offence of refusing in testimony and further analyses four factors constituting the offence of refusing in testimony. 作者為拒證行為的刑事立法提供了參考的依據，並在此基礎上，探析了拒證罪應具備的四個犯罪構成要件。
Nevertheless, when homogeneous elements as subjective and objective facts concerned haven't penalty differences, intentional crime as objective facts concerned is constituted. 但是，主客觀事實所涉及的同質構成要件無刑罰差別時，成立現實發生事實的故意犯罪。
