Though village and basic local units have long history of local institutionin Taiwan, but they also seems to be ignored and received little attention. The aim of this study will try to clarify the characters and relations of village and basic local units and redefine their relations with other local governments. By the way, according to the "Bottom-Up" idea of grass-roots democracy, it will be necessary to redefine the functions of village and basic local units in order to upgrade welfare of local society and people.