Pursuant to Pasal 30 paragraph (1) letter e of Government Regulation Number 24 of 1997 concerning Land Registration, if a land has disputed physical data or juridical data and is submitted to the Court and there is an order for status quo or a decision for confiscation from the Court,its recorded in the land book by leaving the names of the rights holders and noting in it any such confiscation or status quo order. However, in reality there are problems where the Pertanahan Kota Banda Aceh Office has issued certificates for land which are currently the object of dispute. The causes losses and legal uncertainty to the parties. This study aims to examine and analyze the status of disputed land that has been issued a certificate by the Land Office. This research is normative legal research using statutory approaches, conceptual approaches, and case approaches. Data was collected through literacy studies and surveys, then analyzed qualitatively. The results of the study show that the status of the disputed land which has been issued a certificate by the Pertahanan Kota Banda Aceh Office when referring to the Decision Number 22/Pdt.G/1990/PN.BNA then the company is the legal owner of the land, and the heirs of the shareholders who sell the land object is an illegal act.