In the past, the study of transitional justice is usually on politicians and the issue of human rights. Seldom are there discussions on the problem of bureaucracy and transitional justice. In this paper, authors use the argument of administrative state from Dwight Waldo to argue the importance of rebuilding legitimate administrative state in a transitional polity, such as Taiwan. The focus is to raise bureaucrat’s sense of “guilt” on participating in authoritarian ruling. Not until bureaucracy begins to collectively reflect their past roles played in the authoritarian regime, the reborn of bureaucratic independence and legitimate role in a democratic polity will not take place easily. The reform of the public service pension system (so-called the 18% issue) indicates a top-down effort to echo the call for transitional justice in the society. However, the reform is politically motivated and eventually disconnects with the purpose of rebuilding legitimate administrative state. Finally, authors propose three reform activities. First, on the issue of transitional justice in bureaucracy, documents’ collecting, preserving, and utilizing are the very first step toward rebuilding bureaucratic legitimacy. Second, the issued of transitional justice should be add to civil service training curriculum. Last, any reform on civil service institutions, especially on civil servant’s right to work and compensation, should be process in an open, interactive, and professional way.