法律規避，係指當事人為避免原應適用但對己不利之法律，而故意變更原法律類型案件中連繫因素所涉之事實，使該涉外法律案件能適用較有利於己之他國法律。依我國現行涉外民事法律適用法，係預設某一法律類型案件與某特定連繫因素關係最為密切，並以此預設連繫因素所規定之國家法律為此案件之準據法；然而，連繫因素除了自然事實（如不動產所在地）外，均可藉由人為方法加以變更，因此造成當事人得設立虛偽連繫因素以規避原應適用之不利準據法之缺失，相信對我國法律秩序之公平正義必定產生諸多不良影響。隨著學術理論之探究及對法律規避問題之認知，於此次修法中亦已加入法律規避之相關規定。本文希望現行法能透過理論與修法方式，引進新的正確方法以消除其缺陷。

Evasion of law means that for the purpose of evading the law which originally applies but is unfavourable, that person concerned deliberately changes the facts of the connecting factor in the originally legal case and then the foreign legal case can be subject to the other national law which is favourable. In accordance with our current international private law, a case is established in advance to have the most significant relationship with a specific connecting factor, and the applicable law of this case is based on the national law specified by the established connecting factor. However, except the natural facts, ex. location of real property, the other connecting factors can be changed by a person. Therefore, in this law there are some imperfections that would incur many unjust and unfair phenomena in our society. As the theory continuously researches and the people knows further, we have added one provision regarding evasion of law to the law amending law. This article hopes that the current law can introduce the new good methods to get rid of its deficiencies by the theory and this amendment.