Senior Citizens Welfare Act, Article 41: “Shall the elder encounter difficulty or danger on lives, body, health or freedom due to inadvertence, mistreatment or desertion by their inferior lineal relatives by blood or contractual supporters, the municipal or city/county governments shall provide short-term protection and settlement, upon request or based on governmental rights .… The expense needed can be sent to elders’ inferior lineal relatives by blood for a reimbursement.” In March, 2018, Taiwan entered the “Old Age Society”, the number of elderly protection incidents is increasing day by day, so is the protection and resettlement of the elderly. The reimbursement of protection settlement expense has become several hard issues from the mutual entanglement of public law and private law, the overall social cost can not be underestimated easily. In view of this, the Department of Protection Service of the Ministry of Health and Welfare set out “The Principle of Protection Settlement Expense Reimbursement for the Elderly” in 2016 for reference of the local governments. This article will firstly describe the current social and policy context of the protection of the elderly in Taiwan through relevant statistical data and legislative information. Later, it analyzes the content and nature of “The Principle of Protection Settlement Expense Reimbursement for the Elderly” and divides the process into “resettlement stage”, “coordination stage” and “reimbursement stage”. The practical issues of three stages and the relevant regulations and judgments are discussed in order to provid reference for the local governments before Senior Citizens Welfare Act’s amendment in the future.