In Taiwan, the ratio of the population aged 65 and over to the total population reached 14.05% at the March 2017, and Taiwan entered the "old age society." According to the 2013 survey report of the elderly, the ideal way of living life is having highest proportion of living with their children. In the face of aging and fertility decline , the family structure has changed rapidly, and the number of households has been declining year by year. Up to 63.3% of the elderly who are suffering from daily living activities are taken care of by their families at home. They must think deeply about how their families and the government should take care of the elderly. The survey data analysis in 2006-2016 has show that the attitude toward fostering is an increasing trend with the age. Providing a reasonable standard of living for the elderly may decline in 2011 because of the economic recession caused by the financial tsunami. Overall, From 2006 to 2016, in the attitude of providing care for the elderly and providing a reasonable standard of living for the elderly, the attitude to provide care for the elderly is increase. From the traditional generation to the baby boom generation, the X generation to the Y generation, the trend is increasing. Caring for the elderly at home is still considered an obligation, and it has not been contrary to the tradition of filial piety in Chinese. The change in family structure and care capacity caused by ageing and child-rearing result in insufficient work needs and caregiving. The day care in the community that should be a priority for the elderly care in the future. How to support or care for the elderly is an urgent task in the future generations.
