The urban planning institution and implementation are related to the process of urban space production and the results of the social practice. In this institutional arrangement, the legal system is the key. The Taiwan Urban Planning Law has been revised nine times to cope with the development of urbanization and industrialization since the 1960s, and the relevant land development legal systems have been changed dramatically. Taiwan's urban planning legal system mainly includes planning, review and implementation. This article focuses on discussion four major present issues in the implementation of urban plans in Taiwan: first, land development policies and tools; second, the acquisition and development of public facilities; third, financial planning and building volume control; and fourth, synergy of urban plans and the rule of law system, and then corresponding conclusions and recommendations are proposed separately.