最新統計顯示，臺灣65 歲以上人口比例已達 19%，即將突破 20% 門檻，邁入「超高齡社會」。此外，全國近 2,300 萬人口中，身心障礙人數已達 1,238,505 人。包括高齡長者與身心障礙者在內的「特殊需求者」，其口腔健康狀況普遍不佳。口腔健康不良不僅可能引發全身系統性疾病，亦會因咀嚼與吞嚥困難導致生活品質下降，甚至增加身體衰弱、失能及死亡的風險，對個人與社會造成重大的醫療與經濟負擔。因此，提供完善的特殊需求者口腔照護至關重要。完整的口腔照護服務涵蓋四大面向：口腔疾病預防、口腔功能維持、口腔疾病治療、以及口腔功能維持與恢復。這些服務需仰賴專業團隊協作，包括照顧提供者、牙醫師、語言治療師及營養師。目前臺灣採取「基層診所」與「地區醫院」雙軌並行的口腔照護分工模式，以回應不同層級的照護需求。本文以臺北市立聯合醫院陽明院區牙科部與陽光牙醫診所之合作模式為例，說明分級照護之實務運作。其中，陽明院區作為地區醫院，主要承擔高風險或複雜的治療任務（如全身麻醉或跨科處置）；而陽光牙醫診所則專注於社區端的口腔疾病預防、行為引導，以及口腔功能的長期維持。透過此一分工模式，有助於確保特殊需求者能獲得最完整且適切的口腔醫療照護。

Taiwan’s population aged 65 years and older is approaching 20%, indicating that the country is on the threshold of becoming a super-aged society. In addition, among Taiwan’s nearly 23 million residents, 1,238,505 individuals are people with disabilities. Patients with special needs, including older adults and individuals with disabilities, commonly experience poor oral health. Inadequate oral health is associated with systemic diseases, reduced quality of life due to difficulties in chewing and swallowing, and increased risks of physical frailty, disability, and mortality, thereby imposing substantial health and economic burdens on society. Oral care for Patients with special needs is therefore essential. Comprehensive oral care services encompass the prevention and treatment of oral diseases, as well as the restoration and maintenance of oral function. These services require collaboration among multidisciplinary professionals, including caregivers, dentists, speech therapists, and nutritionists. In Taiwan, a dual-track oral care delivery model has been adopted, comprising clinic-based services and regional hospital-based services, to address oral care needs at different levels. This paper uses the collaborative model between the Dental Department of Taipei Municipal United Hospital, Yangming Branch, and Sunshine Dental Clinic as an example to illustrate the practical implementation of tiered oral care. In this model, the Yangming Branch, as a regional hospital, primarily manages high-risk or more complex dental treatments, such as procedures requiring general anesthesia or multidisciplinary collaboration. In contrast, Sunshine Dental Clinic focuses on community-based services, including the prevention of oral diseases, behavioral guidance, and long-term maintenance of oral function. Through this division of responsibilities, Patients with special needs are more likely to receive appropriate, continuous, and comprehensive oral care.