The 12-Year Basic Education Curricula clearly stipulates that special education students' courses should be developed based on individualized educational plans. If necessary, the MOE-required courses can be adjusted and implemented. Therefore, the curriculum adjustment of special education students is not defined by laws and regulations related to special education, and general education teachers should also be responsible for understanding and be able to adjust the curriculum according to the 12-Year Basic Education Curricula. In schools, special education teachers are the important key persons who playing the role of guiding general education teachers and working with them to create the best learning environment for special education students. This article first explains the legal basis and regulations for the general education curriculum adjustment, and provides the curriculum adjustment examples of special education teachers co-working with general education teachers.