Before 2010, due to the mutual cooperation of the Delaware Court of Chancery and Superior Court, both of them distributed sound commercial dispute-resolution mechanisms, and deserved high evaluation and praise. Nevertheless in 2010, the Delaware’s Superior Court re-established a new independent dedicated business litigation division, it is to the complex commercial litigation Division, to hear and handle the jurisdiction of business disputes and obviously has opened a new page of history. First, this article introduces the extensive corporation of Delaware’s court structure and then describes their jurisdictional allocation of business cases. Second, this article indicates that the development and jurisdiction of Complex Commercial Litigation Division formed by the Delaware’s Superior Court in 2010. Finally, this article will make specific recommendations of how to plan for setting up business courts in Taiwan.