An increased aging population in Taiwan demands attention to issues related to long term care. There are overlaps and gray areas among three systems that provide long-term care in Taiwan which confuse both clients and caregivers. Health care professionals need to have a good understanding of long term care to provide clients with proper referral and resources. This article is a system review on the genesis, definitions, and current profile of long-term care, including services, target population, respite care service and other resources.