The status of foreigner is always an independent subject in traditional private international law study, especially in Civil law system countries. Most of countries nowadays take non-discriminatory or national treatment as a basic principle in this area. However, Taiwan legal system classified different types of foreigners which provide different treatment on most cases. Briefly speaking, national treatment is not a basic principle in the case of status of foreigners under the legal system of Taiwan. This paper intends to classify the categories of foreigners, discussing the limitation of capacity of foreigners under the legal system of Taiwan, and hoping therefore to help the courts and the lawyers to reconsider the basic position on the issue of status of foreigner.