我國老年人口逐年持續上升，為避免有老年人的家庭產生過大經濟負擔，政府推動長照服務乃勢在必行。而行政院在民國一○四年推出長照保險法草案，預計採用保險之方式，補充長期照護之財源。雖政黨輪替後，新政府改採以稅賦制補充長期照護財源，然從學理上而言，長照保險法草案內容仍有探討之價值。因此本文主要就該草案內容為介紹，並提出相關修正建議，作為將來立法者修法時之參考。 Taiwan aging population is increasing constantly year by year. To ease the heavy economic burden on elder people’s family members, it’s necessary for our government to promote a long term care program. Thus, in 2015, Taiwan Executive Yuan proposed to take long term care fund from insurance system, and presented Long Term Care Insurance Bill to Legislative Yuan. After the party rotation, nevertheless, the new government declared that, the cost of long term care program would base on tax system, but not insurance system as the former government has proposed. However, Long Term Care Insurance Bill is still worth discussing. This article will introduce the content of Long Term Care Insurance Bill, and suggest some modifications on several provisions. Moreover, this article also expects that, the suggestions above would be referred for future legislation.