This article explores the role challenges and functional redefinition of Nurse Practitioners (NPs)within the processes of Advance Care Planning (ACP) and Shared Decision Making (SDM). With the implementation of the Patient Right to Autonomy Act and the national promotion of SDM in Taiwan, NPs—equipped with clinical expertise and strong patient-centered communication skills—are well positioned to understand patients’ values and preferences. However, existing legal and institutional constraints often limit their formal participation in medical decision-making. Drawing from policy analysis, clinical practice observations, and ethical reflection, this paper identifies the underutilized yet critical functions NPs can fulfill in ACP and SDM processes, particularly in areas such as medi-cal information interpretation, value clarification, and ethical facilitation. These roles can help bridge communication gaps and address practical barriers that hinder the effective implementation of pa-tient-centered care planning. To enhance the quality and inclusiveness of decision-making, this paper recommends strengthening NP involvement through legal recognition, interprofessional collaboration frameworks, and targeted education and training. Such reforms are essential for advancing ACP and SDM integration in Taiwan’s clinical settings and promoting ethical, value-based care.