Abstract Lunch policy of Japan school was proclaimed to be “school lunch law” in 1954, which has been revised 12 times until today. Japan school lunch law covers facilities, student food guide, price, health conditions, the responsibility of administrators, and so on. That makes the school lunch policy running smoothly. Due to a lack of a certain law regulating school lunch, Taiwanese policy of school lunch seems to be unequally applied to schools. The effect of this policy is depending on the financial, demographical conditions, and local authorities support. An unequal distribution would affect the quality of lunch, as seen in many different schools.