Abstract As Taiwanese living standard and medical science improved, along with the decreasing birth rate, brings the phenomena of increased aging population and baby bust period. In comparison to Taiwan, Japan has a faster increasing aging population. In the April of 2000, Japan has implemented long-term care social insurance system. Japanese insurance industry has also developed various commercial insurance products for long-term care assistance. This has given policyholders more options on higher quality long-term care assistance. Taiwan is now actively planning on long-term care social insurance system. This article will not only summaries Japanese long-term care insurance policies, but also discusses the product design and underwriting methods of commercial long-term care insurance. This article will also provide important reference in long-term care insurance in the development of the nation’s insurance industry, and expect to provide more complete long-term care protection for people in Taiwan through the long-term care insurance products.