美國於西元一九七八年與我國斷交，一再聲稱現存於中美兩國之間之條約或協定都繼續有效。為加強兩國間實質關係，隨後，美國國會經立法程序制定臺灣關係法。依據該法第四條c條規定：「為各種目的，包括在美國任何法院中進行訴訟在內，國會認可美國和在一九七九年一月一日以前被承認中華民國所簽訂，並迄今（一九七八年十二月三十一日）仍屬有效之各項條約，以及包括多邊協定在內之其他國際協定，繼續有效，以及直至依照法律終止時為止」。美國與我國於斷交前所簽訂而現存之條約或協定，於雙方斷交後，效力不受影響。然雙方斷交前所簽訂之許多國際私法條約，雖效力仍存，但至今未獲有關當局重視。鑒於中美經貿關係密切，兩國人民商務往來頻繁，美國聯邦法院判決對臺灣之國際私法條約的適用及臺灣國家主體地位的認定，自值深入探討。

　　　　　While severing relations with ROC, the U.S. repeatedly alleged that the treaties or agreements between both parties remain effective. Later, to solidify and strengthen the substantial relation between both parties, the U.S. Congress legislated Taiwan Relations Act. It's articulated that the agreements or treaties signed before severing relations between the U.S. and ROC remain in force in paragraph (c), article 6 of Taiwan Relation Act which provides: "For all purposes, including actions in any court in the United States, the Congress approves the continuation in force of all treaties and other international agreements, including multilateral conventions, entered into by the United States and the governing authorities on Taiwan recognized by the United States as the Republic of China prior to January 1, 1979, and in force between them on December 31, 1978, unless and until terminated in accordance with law. "However, many of the treaties or agreements on civil matters involving Taiwan signed before severing the relations between the U.S. and ROC are not emphasized by authorities concerned so far, while they remain in force. In view of the close relations between ROC and the U.S. and the frequent business between the nationals of both Parties, this study will center on reviewing the application of the treaties on civil matters involving Taiwan and the identification to the status of ROC in the U.S. federal court's decisions.