我國法學界迄今對企業交叉持股法律問題之研究已累積一定之數量，其中對於交叉持股之利弊分析、比較法以及我國個別法規範之研究皆相當齊備與精緻。然而，由於過去公司法有關交叉持股之規定仍嫌簡陋不全，以致學界對於我國公司法交叉持股法律制度之體系少有深入之探討。所幸公司法於九十四年修正第一七九條後，我國交叉持股之法律體系已逐漸完整，而其中法律用以防堵交叉持股規模持續擴大的主要手段乃在限制交叉持股表決權之行使，亦即公司法第一七九條第二項與第三六九條之十的規定。然而，在某些特定的交叉持股類型中，前述規定卻有競合的現象。本文在分析各種可能的交叉持股類型之法律適用結果，並比較德國法之規定後，認為我國現行公司法有關交叉持股之規定，已形成一個以相互投資公司以及控制與從屬公司為骨幹的雙軌式法律體系，而前述競合的現象在法律末修正前，應以法學方法的手段設法排除，否則法律的適用將造成不合理的結果。再者，我國現行交叉持股法制仍存在若干不足之處，本文亦提出後續修法建議以供參考。

There have been numerous researches in Taiwan on legal problems with cross shareholding, in which the advantages and disadvantages of cross shareholding, comparative law and the regulations of domestic Company Act are thoroughly analyzed. Due to the primitive legislation on this issue in the past, a legal system of cross shareholding could not be created to date. However, after the amendment of article 179 of the Company Act in 2005, the law of cross holding in Taiwan is close to being completed. The restriction of cross voting power is constituted in article 179 and article 369-10 of the Company Act to control the amount of cross shareholding. However, a problem of concurrence occurs between these two rules in some certain types of cross shareholding. After analyzing the results from the application of law on all possible types of cross shareholding and comparing these with the relevant regulations of German Law, a hypothesis can be made, i.e. a dual system of the rules of cross shareholding exists in the company law. This dual system exits within the rules of cross shareholding companies and the rules of controlling and subordinate company. The said concurrence problem shall be solved through methodology of law otherwise a reasonable conclusion could not be reached without a new Amendment of the Company Act. Additionally, the rules of cross shareholding are not yet complete. Some advice for the next Amendments are also made herein.