臺灣預計於2017年邁入「高齡社會」，且2025年將成為「超高齡社會」，但長輩退休後的生活幸福嗎？隨著年齡增加，年長者愈擔心手邊經濟不能負擔老年生活。本研究以臺灣市場上推行的「商業型不動產逆向抵押貸款」為對象，運用文獻整理與資料分析，針對實務上與法令規範的差異處提出建議，希望能夠提供給政府相關部門做為研修法令的參考依據。

Taiwan is expected to enter the aging society in 2017, and will enter the hyper-aged society in 2025. Are the elders happy after retirement? The elders are increasingly worried that the economy cannot afford the retired life as they grow older. This study uses document analysis and makes a practical suggestion based on the reverse mortgage loan. Wish this study can provide a clearer and more appropriate reference for future law amendments.