台灣將於2025年進入超老齡化社會，其長期照顧體系也不斷發展。本研究旨在對台灣的長期照顧系統進行比較歷史分析，涵蓋從長期照顧1.0正式建立之前到長期照顧2.0擴展的時期。過去學者已探討了長期照顧政策中的家庭化和非家庭化概念。具體而言，Leitner（2003）提出了一個性別敏感的家庭化理論概念。 Saraceno（2016）在此概念的基礎上，進一步發展了照顧制度類型學，根據家庭化和非家庭化的程度和具體模式對照護政策進行分類。隨後，Verbakel等人（2023）將這些理論概念轉化為宏觀層面的指標，為比較福利研究做出了貢獻。因此，本研究將萊特納的框架與薩拉切諾的類型學結合，綜合建構了一個二維概念矩陣，用於分析台灣長期照顧體系在特定類型的家庭化和非家庭化之間隨時間推移而發生的動態變化。為了對此二維概念矩陣進行實證分析和操作化，本研究採用了維巴克爾的宏觀指標，並根據台灣長期照顧體系的實際情況進行了調整。研究發現，儘管長期照顧體系1.0和2.0在某種程度上實現了非家庭化，但它們仍然持續地再現了照顧工作的性別分工。

Taiwan entered a super-aged society in 2025, with its ongoing development of the long-term care system. This study aims to conduct a comparative historical analysis of Taiwan’s long-Term care system, covering the period from before the formal establishment of LTC 1.0 to its expansion into LTC 2.0. Previous scholars have explored the concept of familialism and defamilializaition in long-term care policies. Specifically, Leitner (2003) introduced a gender-sensitive theoretical concept of familialism. Saraceno (2016) later built on the concept and further developed the care regime typologies, classifying care policies in relation to the degree and specific patterns of familialism and defamilialization. Subsequently, Verbakel et al. (2023) translated these theoretical concepts into macro-level indicators, contributing to comparative welfare studies. Thus, this study intersects Leitner’s framework with Saraceno’s typologies, synthesizing into a two-dimensional conceptual matrix that can be applied to analyze the dynamics of Taiwan’s long-term care system shifting within and between specific types of familialism and defamilialization over time. To empirically analyze and operationalize the two-dimensional conceptual matrix, this study adopts Verbakel’s macro-indicators and adjusts for Taiwan’s long-term care system context. Accordingly, this study finds that both LTC 1.0 and LTC 2.0, despite partially achieving a degree of defamilialization, consistently reproduce the gendered division of care work.

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