Currently, every municipality and county (city) government in Taiwan has plans for leveling of arcade walkways. However, due to different administrative units such as construction management, urban landscape sidewalks management, traffic management, etc. along with the problem of urban engineering management trenches, the improvement of the arcade walkway leveling has been performed as independent units. This study analyzed the Central Government and Taipei City Government’s Acts of the Building Arcade Walkway Leveling Act, and the data on the inspection and supervision of the construction of municipal and county (city) government arcade walkways by the Ministry of the Interior, to discuss how to implement the improvement from the aspects of law and reality. The study found that the walkway leveling problems of building arcades mainly includes inadequate integration of statutes regarding accessible, unwillingness of merchants to cooperate, and walkways being re-occupied by vendors after leveling. After comparison, we found Taipei City is relatively successful. The success factor, after analysis, shows in addition to the fact that laws and regulations can be amended according to local conditions, that the support of the chief executive is also an important factor. The reality of the leveling walkway improvement of building arcades must consider the manpower, funding, and execution capabilities of the local governments. This research finally puts forward some general rules for improving the accessible environment through arcade walkway leveling; that is, if the arcade walkways of stores have height differences, they must install floor ramps and handrails according to law, but if such facilities cannot be installed due to the current situation, they can refer to the general rule to set up movable ramps, wheelchair lifts, or stairs with hanging lift seats for improvement. It is suggested that this general rule can be provided for reference by county and city governments in the future.