This study utilized secondary data analysis and held two forums, collecting both participant’s quantitative and qualitative data from the academia, practice and governmental bureaus, to explore what should be the pan principles, who shall governmental bureaus, to explore what should be the plan principles, who shall benefit, how services are provided, and how many types of services covered of the long-term care (LTC) system in Taiwan. based on the findings in this study, policy choices related to future Taiwanese LTC system can be synthesized as the followings: (1)the principles of LTC service delivery are community care rather than institutional care, rehabilitation rather than care services, integrating health and social care as a one-stop window, linking hospital care and community prevention care systems, decreasing the length of hospital stay, extending the length of aging in place and promoting life normalization; (2)three possibilities of the users coverage: age over 65 with disabilities, age over 20 with disabilities or people of all ages with disabilities; (3)two alternative forms of provision: in cash only or combination of in cash and in kind; (4)two alternatives of types of services: community care services (both provided in home and in the community) only or combination of institutional care and community care services. Based on the analysis of this study, we recommend: in the beginning stage to development, the LTC only covers people age over 65 with disabilities excluded with mental illness, and both in cash and in kind can be provided as well. And eight types of community care services, which are already provided by the local authorities, can be enclosed firstly, such as: home help, home nursing, home/community rehabilitation services (i.e. O.T., P.T.) respite care, home living environment repariment, assisted equipments, urgency aid, and day care.