Taiwan has become one of the super-aged countries in the world. It is predicable that retirement pension annuities of soldiers, teachers, and labors will all shrink under the overwhelming calls for pension reform. It has become an important issue how to enable the elderly to work and receive pension at the same time and to live a meaningful, dignified late life. Taiwan's eastern neighbor, Japan, is ranked first amongst all countries in the world in both aging level and elderly labor force participation rate thanks to the enactment of Employment Stabilization for the Age Act, which encourages employers to hire elderly labors and establishes Elderly Talent Center from decades ago. As for Taiwan, the establishment of Elderly Talent Center can serve as a good reference.