自民國七十六年政府開放探親之後，兩岸人民之往來漸趨熱絡，時至今日，兩岸交流密切，隨之而來的就是急速衍生之私法上紛爭，兩岸繼承問題即屬之，深植吾人重視。兩岸繼承事件之法律適用，非單純適用兩岸人民關係條例第60～61條之衝突法則，更涉及第66～68條實體法之特別規定，與涉外繼承事件之法律適用相較，複雜許多。而兩岸人民關係條例規定在台灣地區之遺產應適用台灣地區之法律，亦即應適用民法關於繼承之相關規定，但卻又有若干實體法之規定變更民法關於繼承之相關規定，致使相關條文因變更民法繼承之基本原則而生適用上之疑義，有賴法院判決與眾多之主管機關函釋補充之，使得兩岸繼承事件以台灣地區之法律為準據法者，於實體法之適用上面臨複雜之原則、例外、補充。故而本文乃從制度分析、實務補充、評析與檢討三層面，分析兩岸繼承事件之法律適用。

The ＂Act Governing Relations between the People of the Taiwan Area and the Mainland Area＂ regulates not only a conflicts rule for succession cases involving element between the Taiwan Area and the Mainland Area but also special substantive rules applicable to succession cases involving element between the Taiwan Area and the Mainland Area. These special substantive rules are special law which modify the basic principles of succession in civil code and prior to civil code. This is why the law applicable to succession cases involving element between the Taiwan Area and the Mainland Area is more complicated than the law applicable to succession cases involving foreign element. This article analyzes the legal system relating to succession cases involving element between the Taiwan Area and the Mainland Area and concludes both court decisions and administrative explanations. Finally, this article checks some issues of current legal system and makes suggestions to resolve these issues.