The absentee voting has been adopted by 91 countries in the world, such as US, UK, and Japan. However, Taiwan is still lack of this institutional design. The types of absentee voting include postal voting, transfer voting, advance voting, and polling booths in special institutions. It is to broaden the people's political participation and protect their right to vote. As Taiwan is riding on the wave of internationalization and urbanization, it is urgent to consider the necessity of having absentee voting. At present, Taiwan voters must cast their ballots in the areas where their households are registered, but because many of them do not work or reside in the electoral districts where they are registered, they have to return to their registered addresses in order to vote. Transfer voting would allow people to cast their ballots in one place, while their votes would be counted electronically in another constituency the same election day. It means election workers, military personnel, students and inmates will be able to vote in the constituencies in which they are working, studying or serving their sentences instead of in the electoral districts where their households are registered. The study will analysis the implementation of the absentee voting section of various types and objects by the intensive research and public hearings data. Then aims to explore the following topics: first, comparing the types and pros and cons of absentee voting in other countries; second, examining the feasibility of having transfer voting in Taiwan: and third, searching for the appropriate ways of conducting transfer voting for Taiwan.