Abstract: Facing the severe challenge of an aging population, Taiwan authorities have been tracking experiences of other developed countries such as Japan while constructing its long-term care system. From the perspective of policy learning, we found that Taiwan has been encountering many similar problems with Japan during the social development. Japan's long-term care system has been developed earlier than Taiwan. Because of geographical and historical factors, Taiwan has been tending to seek help from Japan's experience and then trying to innovate according to its local conditions. During the process, governments and non-governmental organizations have been actively involved, and participation channels have been diversified. However, due to the lack of continuity of policies, the effectiveness of policies has been affected. Mainland China should draw lessons from it while developing our long-term care system.