In order to protect the rights and interests of people with disabilities and the development trend of Taiwan’s aging population, this study compares the evolution of residential accessibility laws and design specifications, and analyzes the Fair Housing Accessibility Guidelines of USA and Design Specifications of Accessible Housing of ROC. The conclusions are as follows: 1. The Fair Housing Act features the importance of human rights, and the standards of the law are flexible. The Department of Housing and Urban Development will impose mandatory protection on the law. This is the biggest difference between Taiwan’s current housing accessibility laws. The Housing Accessibility Act in Taiwan evolved later than foreign countries. Due to different national conditions and limited by policy path, the current feature is to divide the Housing Accessibility Act into incentives and mandatory requirements. The rewards are determined by the "Housing Act". Taiwan’s residential and public buildings barrier-free facilities and equipment settings are not completely separated. 2. In terms of design criteria, the US Fair Housing Act Accessibility Guidelines differ from Taiwan in that it is tailored to wall reinforcement and bathroom facilities. This is related to the structural characteristics of residential buildings in the United States. This study proposes amendments through the above studies to Taiwan’s "Design Specifications for Accessible Housing". 3. Taiwan’s aged society have arrived. It is estimated that the super-aged society will arrive in 2026. It is recommended that the "Design Specifications of Accessible Housing" should be revised as soon as possible in the short term. The long-term consideration should be given to the "Design Specifications of Accessible and Usable Buildings and Facilities". The relevant regulations of the equipment are integrated into the "Housing Act" system.