兩岸分治為不爭之事實，民國38 年大陸失陷，中國共產黨廢除中華民國政府 一切法律、命令與司法制度，中華民國政府遷據臺灣，兩岸因此分隔了60 多年， 76 年11 月2 日開放大陸探親後兩岸交流熱絡，所衍生的問題亦日益增加，雙方各 種民事、刑事以及行政法律制度均有重大差異。 尤以近年來政府不斷推出各種政策方針，如兩岸包機直航、放寬投資大陸資金 上限，許可陸資來臺，縮短大陸配偶取得臺灣身分證之時限等等，在這些政治性因 素導引下，可以想見未來兩岸繼承案件勢必更加引人注目，也是兩岸人民糾紛案件 中最富實益、最重要且最複雜的法律議題。 由於目前兩岸關係地位仍屬不明，臺灣制定了「兩岸人民關係條例」以解決兩 岸間之民事法律衝突，但因其盡量擴大臺灣地區之法律適用，而排斥與限制大陸地 區之法律適用，甚至限制大陸地區人民之繼承權利，故又產生新的衝突而使問題更 加複雜。當務之急，應先修訂「兩岸人民關係條例」盡量使其合理化，然後再尋求 共同訂定兩岸均可接受之法律以解決兩岸民事法律衝突與糾紛。

The general problems of succession are situs and domicile. Both intestate and testamentary succession to land are generally said to be subject to "the law of the state where the land is,"whi le movables are said to be governed "by the law of the state in which the deceased dies domiciled." However, both the conflicts laws relating to land and those relating to movables seem to be moving away from that rigid distinction toward unitary treatment. On the one hand, in land cases the lex situs has in effect frequently yielded to other laws presumably contemplated by the decedent. Where it has not thus yielded, it has been felt necessary to justify application of the lex domicilii as called for by a renvoi from the law of the situs holding inherent " power". On the other hand, in cases involving movables, domiciliary law has often been replaced by the lex situs.