After the Grade 1-9 Curriculum Reform in Taiwan, moral education is no longer taught as a single subject in schools. What is currently practiced is a form of "inclusive" moral education. In light of this change, the author investigates J. F. Herbart's (1776-1841) ideas on government, educational instruction, and discipline in an attempt to explore the implications of an inclusive moral education. Herbart's ideas on government may be used to help students form the habit of obeying rules; his ideas on educational instruction may be used to motivate students' interest in moral issues; his notion of discipline can help transform students' moral values into a strong will to moral action. Therefore, by integrating Herbart's ideas on government, educational instruction, and discipline, the author offers an instructional basis for an inclusive moral education in Taiwan.