The Act is formulated to assert the dignity and health, postpone and alleviate the disable condition of elders, to maintain the standard of living, to protect the rights and to facilitate the welfares of elders.

In this Act, elders are people who are aged above 65 years old.

The authorities concerned under the Act are the Ministry of Health and Welfare(MOHW) in Central Government, the City Government in a special municipality or the County (City) Government in a county (city).
The items stated in this Act will be handled and processed by the industry competent authorities.
The responsibilities of the authorities concerned and the industry competent authorities mentioned above sentences will be divided as follows:
1. Authorities concerned: They are to work out, to promote and to supervise the plans of protecting the rights of elders.
2. Health authority concerned: They are to work out, to promote and to supervise the plans of elderly preventive care, mental health, medical treatment, recoveries and consecutive care.
3. Education authority concerned: They are to work out, to promote and to supervise the plans of education programs to elders, training sessions to elder almoners and social education programs for the aged society.
4. Labor authority concerned: They are to work out, to promote and to supervise the plans of creating a discrimination-free working environment, dependent care program for elders given by employees of the company, and the examination of family caregivers.
5. Urban planning, construction, public affairs and residence authorities concerned: They are to work out, to promote and to supervise the plans of the management of elderly housing, facilities of elderly services, infrastructure, and the accessibilities of the buildings and the environment.
6. Housing authority concerned: they are to work out, to promote the plans of providing social housing, the assistance of selling and renting house for the elderly living.
7. Transportation and communication authorities concerned: They are in charge of the plan, promotion and supervision of elders taking transportation and vehicle’s safe operation.
8. Finance authority concerned: They are to work out, to promote and to supervise relating finance, commercial insurance and property trust plans.
9. Police authority concerned：They are to work out, to promote and to supervise the plans of police relating issues and of protecting the rights of elders.
10. Fire safety authority: they are to work out, to promote, and to supervise the plans of the management of fire safety.
11. Other measures will be ruled out and handled by the relating industry competent authorities according to their official powers.

The following items will be undertaken by the central authority concerned:
1. To work out, formulate and promote national elderly welfare relating policies, regulations and programs.
2. To supervise and coordinate the elderly welfare relating issues the are executed by municipal governments and city/county governments.
3. To allot and subsidize the central government elderly welfare relating expenses.
4. The development, reward and evaluation of the elderly welfare relating plans.
5. The training plans of elderly welfare professionals.
6. The contact, communication and cooperation with international elderly welfare organizations.
7. The plan of elderly protection.
8. The establishment, supervision and guidance of central or national elderly welfare institutions.
9. To plan and supervise other national elderly welfare relating issues.

The following items will be undertaken by municipal governments and city/county governments:
1. To work out, formulate, promote and execute municipality and city/county elderly welfare relating policies, self-governing regulations and programs.
2. To execute the central government elderly welfare relating policies, regulations and programs.
3. To allot and subsidize the municipal and city/county government elderly welfare relating expenses.
4. The training plans of elderly welfare professionals.
5. The execution of elderly protection plans.
6. To help establish, to supervise, inspect, evaluate and reward the municipal and city/county government elderly welfare institutions.
7. To plan and supervise other municipal and city/county government elderly welfare relating issues.

The sources of expenditure of elderly welfare policies of each level of government:
1. Annual elderly welfare budget listed by the government.
2. Social welfare funds.
3. Donation from persons or groups.
4. Other incomes.

The authorities concerned shall assign personnel for the execution of this Act and the number of the personnel will be modified by amount of affairs.
Professionals must be chosen to handle elderly welfare affairs.

The authorities concerned and the industry competent authorities are responsible for providing services and care to elders. Aborigines or fellows who are familiar with aboriginal cultures shall be chosen to provide services and care to aboriginal elders.
The fore-mentioned services and care provided to elders are to be cooperated with private institutions under allowance, commission, or other means. The measures of allowance, trustee, service items, standards and others will be set up by the authorities concerned and the industry competent authorities.

The authorities concerned shall invite representatives of elders, professionals/experts of elderly welfare, private institutions, representatives of groups, and representatives of industry competent authorities for the integration, consultation, coordination and promotion of elderly rights and welfares. Amongst them, at least half of the total number must be the representatives of elders, professionals/experts of elderly welfare, private institutions and the representatives of groups. Furthermore, at least one-fifth of them should be the representatives of elders and at least one of them to be the representative of aboriginal elders or person who is familiar with aboriginal cultures.
The fore-mentioned private institutions and the representatives of groups shall be elected amongst those that fall within the same district and will be employed by the authorities concerned.

The authorities concerned shall conduct inspections of elderly livelihood and publish report on a five-years basis.