Cross-Strait Sea dealings or contact between the Taiwan Area and the Mainland Area are frequent. To enforce the Taiwan judgments or arbitral awards related to the affairs of Mainland in Mainland has its imperative, also, so does the Mainland judgments or arbitral awards related to the affairs of Taiwan in Taiwan. However, whether the Mainland judgments or arbitral awards related to the affairs of Taiwan would be treated equal to Taiwan final Judgment? The Supreme Court of Taiwan rejected it through the judgment of Supreme Court 96 Tai-Shang Zi No.2531. In order to clarify this issue, the laws, procedures and elements of court's recognition, section 14 of Enforcement Act, and the opinions of the Supreme Court and scholars would be discussed here. Through the discussion, it might render a reasonable and just conclusion.