To meet the long-term care needs arising from the increasing elderly population and the longer life span, Taiwanese government has formally promoted community care since 2007, and set the day care center as an important policy focus for the “10-Year Long Term Care Plan”, and the day care center is also the foundation of the long-term care 2.0 plan. According to statistics, the population support structure of Taiwan has been changed. Now, the support structure is mainly old age dependency followed by the child dependency. The main consideration for converting the vacant school space into day care centers is that the vacant school space is legal public venues and the core of community residents’ lives. This case study explores the reasons for its successful transformation and the difficulties it faces in the process, and provides suggestions based on the research results, in the hope that relevant government departments can put forward a series of relevant policies and implementation measures for the transformation of vacant school space into day care centers in the future. The results of this study summarize the reasons for the successful transformation of vacant school space into day care centers, including: cooperation and support between the central and local governments, effective and instant cross-bureau communication platforms and channels, and the recognition of original users (including schools and residents), the public’s knowledge and understanding of long-term care, the presence of experienced teams in operation and management, and the integration of local environmental characteristics. The purpose of this study is to explore the legal process for the release and transformation of school premises through theories and analysis of practical cases, so that the public and private sectors can participate in the more efficient construction of day care centers in the future.