In this paper we compared emergency transfer laws and regulations between the United States and Taiwan. Laws and regulations in the United States are well established. They also have deliberate forfeits for violations with many legal precedents for reference. Emergency physicians are compliant with these laws and regulations. On the other hand, Taiwan’s laws and regulations for emergency transfer are still in the announcement stage. This paper suggests seven recommendations to resolve these problems. If we can overcome those difficulties and implement emergency transfer laws and regulations, the quality of emergency transfer will be much improved.