In 1951 Ernesto Guevara saw the sufferance of indigenous people on South American Continent from colonial power since five hundred years ago and made the exclamation of “they are homeless on their own land” In 1973, the same story was playing on a “coordination meeting” hold by Asia Cement Corporation in order to rend Taroko indigenous people reservation land in Hualien. I am afraid this kind of story is repeating again and again in the seventy nations where are indigenous people inside. This article is trying to give a picture of how indigenous land keeps on been occupied and exam the “indigenous people reservation land policy” in Taiwan through describing the experience of “the movement of fighting against Asia Cement Corporation”. This examination is composed of law text, the combination power of business and politics and the ineffectiveness of judicial system. Finally, this article will discover how the law system has become the tool which helps enterprise to occupy indigenous people reservation land legally. Although “The Indigenous Peoples Basic Law” has been enacted for the purposes of protecting the fundamental rights of indigenous peoples on 2005 as well as the Constitution Amendment's旧similar declaration on 2000 in Taiwan, the situation and circumstances seems improved only on the paper. Under this realization this article will not conclude any concrete suggestion only in words. It only hopes to awaken some energy to doubt or challenge the powerful logic of industrial capitalism by telling this story faithfully.