The history of special education in Taiwan is over 120 years old. Its evolutional process can be divided into five periods, namely, the beginning, the experimental, the legalization, the growth, and the transformation. In general, the special education in Taiwan has developed from nothing to existence, and then to being better; from caring few blind and deaf individuals to serving all students with special educational needs; from exclusive humanistic concern to fundamental education right protected by law; from institutional care to educational services provided by special schools, special classes, as well as resources class programs, and to multiple placement and inclusive education. Special education policies in Taiwan are formed gradually in the context of special education principle, legislation, global trend, and local cultural background and social needs. According to the Special Education Law Amendments (2013), special education policies in Taiwan are characterized by the following important features: Combining education for the disabled and education for the gifted/talented in one law with an obvious emphasis on the former, allocating certain funds for special education in budgeting, extending free public education for children with disabilities to children as young as two years old, mandating parental participation and due process, legitimating the implementation of individualized education program (IEP), adopting flexible schooling, curriculum, and instruction, and so on.