The influence of the cross-strait matrimony is not only to the parties theirselves, but also to the problems of complexsive population policy, the allocation of internal social resources, safeguard against noational interests, the consideration of the safety of national defense and foreigners treatment. If the cross-strait matrimony asise disputes and gets into the litigation procedure, the court do not deal with it appropriately, it will cause the damage of parties¡¦ rights and interests, the influence of the mutually preferential relationship of cross-strait judicial systems and deteriorate relationship of Cross-Strait. For this reason, it is very important to solve the cross-strait matrimony cases properly. The law of the cross-strait matrimony cases is not complete, the court is not clearly how to probe into and solve problems in the cross-strait matrimony cases. By the viewpoints of trail practice and conflict of laws, the nature of the cross-strait matrimony cases is equivalent to the generally foreign matrimony cases what is called international identity disputes, and the court confronts the problems of the cross-strait matrimony cases similarly to international identity disputes. The theories, legislative and precendent of conflict of laws of international identity disputes is also applicable to the cross-strait matrimony cases, therefore, it will contribute to solve the problems. This article introduces legislatives of every nation, international convention and judicial practice, from the viewpoints of legislative policy and trial practice to analyze the court in Taiwan district how to decide the problems of the delimintation of jurisdiction and the conflict of laws of the cross-strait matrimony cases.