Taiwan has an enviable sound national health insurance system and medical care system. But in the formulation of policy and industrial development of pension systems is staggering，elapsed time put together a comprehensive welfare for the elderly care system. This article brief description Taiwan elderly care system developed process and influence，industry status，government and private institutions. As which shows the great influences to the development of the elderly care industry by government policies and systems；Taiwan and the mainland China have a common language and culture，although the government system is different，but in recent years the advantages and disadvantages of these Taiwan’s experiences，China can learn from and avoid detours.