關於台灣的法律定位或主張，國際法和國內法各有不同的論述基礎。國際法涉及原作爲日本領土的台灣主權，在日本宣告放棄之後，中華民國國民政府接收的合法性問題，而這一問題又延伸及後來中華人民共和國對於中華民國的繼承問題。國內法則主要涉及台灣內部對於台灣的主權認知和主張，而由於台灣對於自身的主權認知會涉及其對外交往時的主權行爲，特別是與中華人民共和國的雙邊關係，作爲一個主權存在爭議的非正常國家，台灣則必須在國際法和國內法的緊張關係中，至少在其國內法的層次統一法律的規定和詮釋。本文將主要就國內法的層次，輔以國際法的觀點，而從台灣現行中華民國法制的基礎，討論台灣及兩岸關係在台灣中華民國法制中的定位。這一問題即使台灣在現實上面臨到諸如兩岸協議的法律定位、中華人民共和國公文書性質的認定、以及許多中華人民共和國公民在台灣的法律權利和義務等等問題；然台灣的定位問題，也涉及到台灣內部不同國家認同者的法律感情，會影響及台灣內部的政治穩定；而無可諱言地，中華人民共和國對於台灣存在主權的聲稱，也將影響及兩岸關係的和諧發展。正由於種種歷史與政治的因素，台灣法制對於「台灣」及「兩岸關係」之類的概念始終存在規範錯亂的現象，法治的客觀要求和政治的主觀期待在其間糾纏不清。有鑑於此，本文將嘗試從台灣當前法治國家建設的需要出發，就法律事實的認知與詮釋，提出法律上的對策。

There are different discourses of international law and national law regarding the legal status or claim of Taiwan. International law discourse is concerned with the legality of transferring Taiwan's sovereignty from Japan to the Republic of China. Moreover, this question is extended to the nature of the successive relation of the People's Republic of China with the Republic of China. The national law discourse is mainly concered with Taiwan people's perception and claim of Taiwan's sovereignty. Owing to the fact that self-perception of Taiwan's sovereignty would affect Taiwan's diplomatic acts, especially bilateral relations between Taiwan and PRC. As an abnormal state with sovereignty disputes, it is necessary for Taiwan to settle the tension between the international law and the national law, at least in regard to how to integrate national law's provisions and explanations. This article focuses on the national law level, additional to the international concepts, from the point of view of Taiwan presenting legal system of the Republic of China, to discuss the legal status of Taiwan and the cross-strait relations. In reality, the problem will force Taiwan to face the legal status of the cross-strait agreement, the recognization of PRC's official documents, as well as the recognization of PRC's citizens' legal rights and obligations in Taiwan. However, the problem also involves different national identity groups' legal affection, and will affect Taiwan's internal political stability. It is never a hidden fact that PRC declares the ownership of Taiwan's sovereignty, which affects the harmonious development of the cross-strait relations. Due to many historical and political factors, there is a lot of confusion of the concepts of "Taiwan", "cross-strait relations" and so on in Taiwan's legal system. The contradiction between the rule requirement of making a law objective and the result of its being politically subjective is hard to be solved. Therefore, this article attempts to propose some legal policies for the legal fact's cognition and interpretation from asserting the necessity of constructing Taiwan as a state of rule of law.