本文從國籍之概念分析起始，研究國籍之定義，並藉著探討不同國家之立法例，闡述國籍與歸化的關係；其次，本文論述歸化之概念 (立法原則、政策) 及我國公法學者對歸化法律性質不同的學理上爭議，並表達本文的看法；然後針對我國《國籍法》上外國人歸化的部分，做詳細的分析與批判，並提出修法建議；最後，對歸化之效力問題，分別自「歸化人本身」「歸化人子女」及「歸化人之妻」來尋求答案。藉由探討歸化制度之法理，本文發現我國於民國八十九年二月九日公布施行之《國籍法》及其相關規定，對於外國人歸化的諸多問題上，仍有許多缺失及適用上的矛盾。本文針對各法條之缺失及其問題，分別對修法的建議與方向提出個人淺見，希冀做未來修法的參考。

　　　　　This article looks at the legal regime governing nationality and naturalization. There are three main principal aims of this research. First, the article is designed to illustrate the importance of nationality and the relationship between nationality and naturalization. Secondly, the article considers the legal concepts of naturalization and the debates about the nature of naturalization among publicists in Taiwan. Finally, this research examines Taiwan's current naturalization regime for its legal appropriateness. This article concludes that there are not only holes and loops in 2000 Nationality Law but also inconsistencies between 2000 Nationality Law and 1999 Immigration Law. This article also provides legal suggestions for further law reforms.