For the post-war tactic, R.O.C. government had given priority to the policy of economical development since 1945. Then, due to the development of leisure concept and the raising concern of environment, R.O.C. government has adopted "Policy Park" since mid-1970. There are 4 domains will be studied in this thesis, which include : (1) analyze the development and transformation of Taiwan Policy Park, which is based on the concept of Japanese Policy Park. (2) systematize the Policy Park through the studies of its set-up background that relates to the social trends such as politics, economics and citizen request (3) compare the Policy Park between Taiwan and Japan to discuss their similar and different points (4) analyze the relativity of Policy Park implemented in Taiwan and Japan through the studies of national income.