The Medical Care Network Plan, established in 1986, set the goal of having 40 physical and mental health beds per 10,000 people in general medical facilities by 2000. This study systematically reviewed the classification and development history of hospital and clinic beds in Taiwan. The classification of beds has become more complex, and the number of bed types has continued to increase. After 2000, the number of acute care beds increased slowly, but the number of special beds increased significantly. The most-increased special beds included hospice palliative care beds, chronic respiratory care beds, hemodialysis beds, and subacute respiratory care beds. In 2017, the number of beds per 10,000 people was 69.83, exceeding the original goal of 40 beds. In 2064, the total population will decrease to 17.58 million; thus, the number of beds per 10,000 people will automatically increase. Reducing the number of beds is as important as increasing efficiency. We suggest: (1) incorporating acute special care beds such as intensive care beds, burn beds, burn unit intensive care beds, infant care beds, and emergency observation beds into management; (2) transforming general medical beds into hospitalist beds to better respond to the increasing number of multiple chronic patients; (3) accelerating the withdrawal of chronic beds; and (4) excluding hemodialysis beds, hospice palliative care beds, respiratory care beds, and postacute care beds from the acute beds category. Regarding this last suggestion, the hemodialysis bed is a treatment bed, and the others should be served by long-term care institutions.