Abstract
Taiwan's population has become an aging society in 1993, according National Accounting and Statistics at the end of 2008, Ratio was approximately 10.7% of the total population of elderly people over the age of 65, growth rate very fast, Taiwan's low birth rate is the most serious one of the countries in the world, The proportion of elderly population in the future is rising year by year trend can not be stopped, Many elderly retired Parental Support, Taiwan's own residential rate ranked one of the world's leading, to a retirement only around the house and the money over life circumstances will only increase, and Taiwan in recent years, whether it is labor insurance retirement pension system or the national pension system are subject to considerable controversy amassing significant in old age retirement living and social welfare of the people of Taiwan. In the United States and British markets in recent years, the development of a retirement for the elderly living financing tool-reverse mortgages (Reverse Mortgage). I hope this study to explore the issue of Taiwan implementation of the reverse mortgage market depth interviews with experts in order to understand the various experts for reverse mortgages in Taiwan to implement the views of its market, and according to related parties experts the proposed analysis to compile a set of reverse mortgage system suitable for Taiwan's pray can be implemented through the reverse mortgage to increase their own social welfare system, to reduce the pressure of our aging population.