To implement Transit-Oriented Development (TOD) into practice, Taipei City Government in 2019 issued the “Detailed Plan on Applying Permit for TOD in Taipei.” With no applicants until 2022, the government opted to expand the number of designated MRT stations and broaden the TOD applicable area. However, controversy has mounted since the plan’s inception due to its reliance on floor area bonuses as incentives, prompting concerns over its justification and potential impact on the urban landscape and traffic. By employing the theory of Space Syntax, this study aims to reflect on the current TOD plan of Taipei from the perspective of accessibility analysis: 1. Without considering accessibility conditions, all MRT stations in Taipei are included in TOD plan, each designated with identical development permit areas. 2. Variations in spatial configuration and land-use patterns surrounding different MRT stations are significant. Although in the current TOD plan there is a classification system for determining the amount of floor area bonus, the system solely relies on MRT ridership without accounting for such differences or providing adaptability mechanisms to tailor TOD to local contexts.