The Fukushima nuclear disaster triggered by the March 2011 earthquake not only profoundly impacted Japan and its neighboring countries but also led to reconsideration of risk management in the nuclear energy industry. Japan's nuclear damage liability regime provides the broadest liability coverage in Asia. Nuclear power plants are operated in many Asian countries, and therefore it is vital to understand the Japanese system from the perspective of comparative law. By examining the operational principles of nuclear insurance and the role of government involvement, this paper explores the institutional differences between Japan and Taiwan. Both advantages and disadvantages are analyzed in the hope that these findings can be referenced for the future development of Taiwan's nuclear insurance system.