This study looked at agricultural structure changes and policies in Taiwan, and examined the key parts of its development. Findings of this research are as follows. First, the structure of agricultural production is changing. The significance of agricultural products has decreased while that of fishery and animal husbandry has increased. However, the former is still the core of agricultural development. Second, the capacity of cultivated land in Taiwan is relatively small and the access tends to be extensive. The proportion of paddy field to dry land in Taiwan has been reversed. Alarmingly, this indicates that the structure of agricultural land is degenerating and the scale of cultivated land is being reduced. Third, the number of professional farm entities has been reduced and the labor of agricultural industry is aging. In the future, agricultural land policy should remain the focus of agricultural policies in Taiwan with the additional critical strategies: developing high-tech agricultural products, focusing on R&D, specifying focal points of agricultural development for consultation and development, and enhancing cross-strait agricultural cooperation.