Taiwan has been a multicultural society. However, since 1945, Taiwan's law making has been based on one nation (which is the Chinese nation). During the 1990s, the rising of multi-nations and multiculturalism has lightened up hope for indigenous law making. Article 10 Clause 12 of the Amendment of the Constitution and Article 34 of the Indigenous Basic Law are the ground rule for indigenous rights, to stabilize indigenous rights and re-position the relationship between indigenous peoples and the state, state shall establish a sound legal system for indigenous peoples in consult with international standards of indigenous rights. However, indigenous legal system and the state law have two different law cultures, when indigenous law contradict the state law, which law culture comes first? To be able to stand morally and politically, the definition of indigenous rights must contain two law cultures. Hence, this paper tries to find out the new direction for establish indigenous legal system by examining the principle of establish indigenous legal system in the process of indigenous law making.