This study is mainly to explore the impact of the Case Learning on Learning Motivation and Learning Achievement of tax regulations in the context of a Distance Learning. The research method adopted is the Quasi-Experimental Design. Taking the 112 students in the Sophomore of the accounting department of an university in Taoyuan City as the research object, conducting an 6-week teaching experiment. The research results show that the Case Learning method has higher Learning Motivation and Learning Achievement than the General Learning method. In the relevant literature on Case Learning pedagogy, there is still a lack of research on tax regulations, and this study can be used as a reference for the follow-up Case Learning method to integrate tax regulations study. In addition, because the research environment of this research is a Distance Learning mode, it can be used as a supplement to the Distance Learning mode and different teaching methods as a reference for subsequent research.