The central competent authority may publish the specific scope of long-term care services.
Applications for the services as set forth in the previous paragraph shall be evaluated by the long-term care management center or the municipal or county (city) competent authority. The municipal or county (city) competent authority shall provide services based on the results of the assessment.
If long-term care services with healthcare is to be undertaken, an opinion must be issued by a physician and the long-term care management center or the municipal or county (city) competent authority should perform the assessment.
The competent authority shall provide subsidies for services as set forth in the second paragraph in accordance with the level of disability and the economic status of the family. If any other legislation also allows for application for the same nature of service subsidiary, only one application shall be filed.
The evaluation as set forth in the second and third paragraphs may be outsourced to a professional organization. The standard and method of evaluation, the qualification of staff and other relevant matters shall be published by the central competent authority.
The amount or percentage of subsidy as set forth in the fourth paragraph shall be determined by the central competent authority.

The long-term care management center or municipal or county (city) competent authority shall authorize the long-term service level and limit of long-term service benefits subject to the level of disability according to the evaluation result referred to in Paragraph 2 of the preceding Article.
The national who apply for the long-term services shall bear a specific proportion or amount of the long-term care service benefits authorized in the preceding paragraph.
The long-term care providers by contract shall collect from long-term care service users a specific proportion or amount of the long-term care service benefits to be borne by the users without exception, according to the requirements referred to in the preceding paragraph.
The regulations governing qualification of the applicants for long-term care services referred to in Paragraph 2 of the preceding Article, the long-term care service level, limit of long-term care service benefits, proportion or amount thereof to be borne by long-term care service users independently, and other related matters shall be established by the central competent authority.

Long-term care services are divided into the following types based on the manner they are provided:
1.Home services: The services are provided at home.
2.Community-based services: A certain location and facilities are put in place in a community to provide day care, family care, temporary housing, group homes, small-size multi-function services and other integrated services, but excluding the services in Subparagraph 3.
3.Institutional services: The persons receiving care move into the long-term care institutions where full-time care or night care services are provided.
4.Family caregiver supportive services: Fixed-location and home supportive services provided to family caregivers.
5.Other manners of services published by the central competent authority.
Long-term care institutions may provide integrated services listed in the previous paragraph.
For the consolidated community services under Subparagraph 2, Paragraph 1, the municipal or county (city) competent authority may invite community representatives, representatives of long-term care providers and expert scholars for coordination, review and consultation on long-term care services and relevant plans, division of areas of consolidated community services, development of community human resources for community long-term care services, fee collections and reimbursements, staff salaries, scope of services and dispute coordination. The arrangements may be made together with the arrangements under Article 7.

Long-term care services provided at home are defined as follows:
1.Physical care services
2.Daily life care services
3.Domestic chore services
4.Food and nutritional services
5.Auxiliary appliance services
6.Necessary home facility adjustment and improvement services
7.Psychological support services
8.Emergency rescue services
9.Healthcare services
10.Services for prevention of other or aggravated disability conditions.
11.Other long-term care related services that can be provided at home as determined by the central competent authority.

Long-term care services provided in communities are defined as follows:
1.Physical care services
2.Daily life care services
3.Temporary housing services
4.Food and nutritional services
5.Auxiliary appliance services
6.Mental support services
7.Healthcare services
8.Transportation services
9.Social participation services
10.Services for prevention of other or aggravated disability conditions.
11.Other long-term care related services that are community-oriented as determined by the central competent authority.

Institutional residential long-term care services are defined as follows:
1.Physical care services
2.Daily life care services
3.Food and nutritional services
4.Residential services
5.Healthcare services
6.Assistive device services
7.Psychological support services
8.Emergency rescue services
9.Family member education services
10.Social participation services
11.Services for prevention of other or aggravated disability conditions.
12.Other long-term care related services that can be provided through institutional residential care as determined by the central competent authority.

The scope of supportive services provided by family caregivers are defined as follows:
1.Provision and referral of relevant information.
2.Long-term care knowledge and technical training.
3.Respite care services
4.Emotional support and referral of group services
5.Other services that help promote the capability of family caregivers and the life quality thereof.
The application, assessment, provision and other matters of compliance in relation to the supportive services as set forth in the previous paragraph shall be determined by the central competent authority.

The central competent authority shall conduct regular surveys on long-term care related resources and requirements and shall take into consideration the characteristics of diversified cultures. Long-term care services development plans shall be established and necessary rewards and assistance measures shall be undertaken for special circumstances in offshore and remote regions.
To ensure balanced development of long-term care resources, the central competent authority may delineate long-term care service areas, make plans for regional resources, set up service networks and service delivery systems, and devise human resource development plans. Establishment or expansion of long-term care institutions in regions with excessive resources may be restricted, while grants and assistances should be given to regions with insufficient resources for improvement of the long-term care service system.
The long-term care service plans, long-term care service areas and the planning and promotion of human resources development in the indigenous peoples’ regions shall be determined by the central competent authorityin conjunction with the Council of Indigenous Peoples.
The central competent authority shall consult with the Council of Indigenous Peoples for the long-term care service plans, long-term care service areas and the planning and promotion of human resources development in the indigenous peoples’regions.The central competent authority shall reward and assist research related to long-term care innovative services.
The regulations about the scope and manner of rewards and assistance as set forth in the first and second paragraphs, the establishment of long-term care institutions or the restrictions on the expansion thereof, as well as the division of long-term care service regions and human resources development as set forth in the second paragraph shall be established by the central competent authority.

The central competent authority shall set up a special fund for providing long-term care services, popularizing and augmenting long-term care service capacity, promoting the development of long-term care-related resources, improving service quality and efficiency, substantiating and balancing the services and human resources, and subsidizing various budgets.
Sources of the fund are listed below:
1. The increased tax revenue from the adjustment of estate and gift tax rates from 10% to within 20%.
2. The increased tax revenue from the adjustment of the taxable amount of Tobacco and Alcohol Tax from NT$590 to NT$1,590 per 1000 cigarettes (per kg).
3. Appropriation from the government budgets.
4. Health and welfare surcharge on tobacco.
5. Donation income.
6. Interest income from the fund.
7. Other income.
The Act Governing the Allocation of Government Revenues and Expenditures does not apply to the increased tax revenues mentioned in Subparagraphs 1 and 2 of the previous paragraph.
Sources of the fund shall be reviewed two years after the implementation of this Act to ensure financial stability.

The central competent authority shall establish an information system for the care and management of service users, service workers management and the management of long-term care institutions and the service quality thereof as the basis for adjustment to long-term care policies. This system should be published in accordance with the law.
The competent authorities and each long-term care institution shall provide the information required in the previous paragraph.

When any non-for-profit long-term care institution needs to use any government real property that is not used for public purpose in accordance with national policy, it may file an application with the competent authority to approve a lease by the management authority of such real properties in accordance with the law. For rental standards, the annual rent shall be charged based on the land value tax and housing tax payable for such land and buildings for the current period in accordance with the law.
If the purpose of land use must be changed for the land in the previous paragraph, the long-term care institution shall file an application with the competent authority for approval and forwarding to the relevant authority for further handling in accordance with the regulations.
The application procedure, conditions and other compliance matters for the applications in the first paragraph shall be established by the central competent authority.