There are various financial business acts which regulate the related party transaction in Taiwan. However, based on the different legislative purpose and legislative policy, there is no completely consistent regulation about the definition of related party transaction, the types of transaction and the normative model. This study introduces the basic conception of how a financial holding group or insurance company can lawfully engage in transaction with third parties having a related interest or engage in transaction with third parties in which transaction, the related party are involved. Besides, the study also analyses the derivative issues, trading restrictions and information disclosure mechanisms, and tries to clarify practical disputes and resolve doubts about the application of laws. In the end, the study will provide a conclusion and suggestion about the practical problems mentioned above.