Abstract --- This project is devoted to the analysis of individual disaster assistance system for Taiwan government. This research, through survey research, began with the systematic evaluation of the current individual disaster assistance in Fire Administration, the Executive Yuan. Then the authors, through depth-interview, collected the experience and documents of disaster assistance system in the USA and Japan. Finally, an institutionalized system of individual disaster assistance has been recommended to protect the human life and property of the people in disaster and property of the people in disaster areas. The research strongly suggested that the Individual Disaster Assistance System Act should be drafted as soon as possible in order to achieve the efficiency, effectiveness and equity of disaster assistance system.