In recent years, the population in Taiwan has a negative growth trend and the population structure has entered an aging society in 2018. According to the WHO, when the population over the age of 65 accounts for 14% of the population in a region, it means that the region has entered an aging society (World Health Organization, 2010). Moreover, based on the Ministry of the Interior Statistical Bulletin in Taiwan, the elderly population (over 65 years old) had reached 3.804 million, accounting for 16.2% of the total population by the end of January in 2010 (Ministry of Interior Statistical Bulletin, 2021). This situation highlights the needs of the elderly in terms of family care, physical and mental health. It also puts a huge pressure on medical care, which shows the importance of medical care and long-term care issues.