年金與長照乃新政府之施政重點，此二者固然與我國人口老化有關，在法學領域中更是社會法學門經常要處理的題材。雖然國人對長照相關產業充滿願景，但長照法制的發展甚為不足。迄今僅有二○一五年通過作為機構管理依據的長照服務法，在長照給付上仍維持行政計畫之性質，而規劃已久的長照保險則因政黨輪替而暫緩。本文首先藉由長照體系之分歧情況，點出立法整合之困難度，再則介紹現行長照十年計畫以及長照二法之推動。最後則基於社會法學理，分就經濟安全、機構管制以及照顧人力三方面，提出整體長照相關法制之檢討。

Pension program and long-term care are the two main policy emphases for new government. Admittedly, these two are related to the aging population, however, they are also common topics for social law in legal fields. Although people in Taiwan are optimistic for long-term care industries, the development of related legislations have been rather inadequate. Until now there is only a “Long-term Care Services Act”, which serves as the principles for institution management. As for the long-term care benefits, they still maintain the characters of administrative plans while the long-planned long-term care insurance was suspended due to party alteration. This article pointed out the difficulties of legislation integration with long-term care system discrepancies and followed by the introduction of “Ten-Year Long-term Care Program” and the two Acts. Afterwards, based on the theories of social law, we will review related regulations on the basis of economic safety, institution regulation and professional capacity.