Judicial Yuan Interpretation No. 714 declared that Article 48 of Soil and Groundwater Pollution Remediation Act 2000(the Act) did not violate the principle of non-retroactivity of laws and the principle of proportionality. Art 48 of the Act states that: 'Articles 7, 12, 13, 16, 17, 18, 32, 36, 38 and 41 of the Act shall apply to the liability of polluters causing soil or groundwater pollution that has occurred prior to the effective date of this Act.' This Article will focus on the legal issues of soil polluter's remediation liability succession. First, it introduces the behavior liability and state liability in Germen police law, general succession of liability, soil contamination liability in germen law and the decisions of Germen administrative courts. Second, it explores the liabilities under Taiwan Soil and Groundwater Pollution Remediation Act. Then it discusses the general succession of liability and retroactive application of the regulations in related to polluter liability. Finally, this Article will make a comment on the Judicial Yuan Interpretation No. 714.