合議庭認為「兼具有外國國籍的身分」與對中華民國應負的「效忠義務」，兩者間並不必然存在對立、衝突關係，並不影響具雙重國籍者對效忠義務的履行。
這是美國的入籍宣誓，：hereby declare, on oath, that I absolutely and entirely renounce and abjure all allegiance and fidelity to any foreign prince, potentate, state, or sovereignty of whom or which I have heretofore been a subject or citizen; that I will support and defend the Constitution and laws of the United States of America against all enemies, foreign and domestic; that I will bear true faith and allegiance to the same; that I will bear arms on behalf of the United States when required by the law; that I will perform noncombatant service in the Armed Forces of the United States when required by the law; that I will perform work of national importance under civilian direction when required by the law; and that I take this obligation freely without any mental reservation or purpose of evasion; so help me God.
我在這裡鄭重宣誓：完全放棄我對以前所屬任何外國親王、君主、國家或主權之公民資格及忠誠，我將支持及護衛美利堅合眾國憲法和法律，對抗國內和國外所有的敵人。我將真誠效忠美國。當法律要求時，我願為保衛美國拿起武器，當法律要求時，我會為美國做非戰鬥性之軍事服務，當法律要求時，我會在政府官員指揮下為國家做重要工作，我在此自由宣誓，絕無任何心智障礙、藉口或保留，請上帝幫我
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