我國老年人口比例在1993年超過7%，進入高齡化社會；而於今(2018)年3月達14.05%，邁入高齡社會。預計在2026年，我國老年人口將超過20%，進入超高齡社會。因應這波擋不住的高齡化趨勢，我國行政院衛生福利部自2017年元月啟動長期照顧十年計畫2.0，大幅擴增服務人數與服務項目。尤其大舉擴增社區與居家復能照護的適用對象、時機與額度；同時向前延伸發展預防照護服務，鎖定衰弱老人及輕、中度失能（智）者為主要服務對象，推動「預防及延緩失能（智）照護計畫」。此外衛生福利部中央健康保險署推動的急性後期整合照護計畫亦於2017年7月起開始擴大適用族群及新增居家復健模式。同時「物理治療所設置標準」也適時於2017年8月做了大幅修正與放寬，給予社區（居家）型物理治療所更多的彈性與執業空間。這些政策或法規的推陳出新也帶動社區或居家型態物理治療專業的發展契機。本文以系統性方式完整介紹上述相關法規與政策的修正與變動，並扣連回應社區物理治療特輯內的相關文章論述，點出社區與居家物理治療之發展契機。

Te proportion of the elderly population in Taiwan reached 14.05% and entered into an aged society in March, 2018. It is estimated that in 2026, the elderly population in Taiwan will exceed 20% and become a super-aged society. In response to this rapidly aging phenomenon, the Ministry of Health and Welfare, Executive Yuan of Taiwan launched the Long-Term Care (LTC) Plan 2.0 in January 2017, which greatly expands the eligible population and service packages. In particular, LTC Plan 2.0 enhances the “Reablement Services” for older people and physically incapacitated. Moreover, LTC Plan 2.0 also develop “Frailty and Disability Prevention Program” for those frail, mildly physically disabled, or cognitively impaired elderly. Almost at the same time, the “Post-Acute Care Plan” launched by the National Health Insurance Administration expands the eligible disease categories and starts to reimburse the home rehabilitation services since July 2017. Furthermore, the “Setting Standards for Physical Terapy (PT) Clinic” was revised and relaxed in August 2017 to ft for the operation of a community or home-based PT clinic. Te recent modifcations of those policies or regulations greatly promote the development of community or home-based PT services in Taiwan. This article systematically introduces the amendments and changes of the above-mentioned relevant laws and regulations; detains and responds to several articles in this community-based PT special edition, as well as points out the growing opportunities for community and home-based PT service model in Taiwan.