The Salamanca Statement and Framework for Action on Special Needs Education is the first statement and framework of action that was related to inclusive education policy as released by the United Nations (UN). The Taiwanese government often borrows American special education policy and acts as references for its own special education laws, acts or policies as implemented in Taiwanese settings. However, other inclusive education legislative documents by the UN or from other nations were barely mentioned in the Salamanca document. Thus, this research aims to demonstrate the spirit of the Salamanca Statement and Framework of Action in fulfilling the development of inclusive education. It also aims to invite the readers to reconsider current Taiwanese inclusion educational policy in light of the Statement and Framework of Action.