On June 3, 2015, Taiwan’s Parlement, the Legislative Yuan, has promulgated the Long-term Care Services Act. This act has been deemed as the principal legal basis for developing comprehensive long-term care services, the others institutions of Long-term Care Service will be established in near future. And the law itself, is expected to come into effect in two more years. Such a system is not only a reform for the medical hospitality in Taiwan, may also a great impact for the system of social security. Indeed, the promulgation of Long-term Care Services Act is accomplished upon the public financial and taxation basis. This article trys to analysis the principle issues that will confronted in realizing this system, and hopes to make a discussion of precaution for the system of Long-term Care Services Act.