To reduce the degree of disability by intensive rehabilitation, The Taiwan Bureau of National Health Insurance has implemented the Post-Acute Care (PAC) plan since 2014 and six disease models are under implementation by 2018. Pharmacists are included in the PAC medical team in three disease models as required by regulations, namely, heart failure, frail elders and post-stroke. The professionalism of pharmacists in drug therapy provides an individualized disease management. At present, there is a lack of PAC's literature in Taiwan. This article reviews the implementation of PAC plan in the United States and Taiwan. By reviewing the local and foreign literature, we explore the service contents of PAC's pharmaceutical care including medication integration, drug regimen review, and pharmaceutical home care services. An improvement of the care efficacy through appropriate pharmaceutical care is anticipated.