Learning disabilities (LD) has been recognized as a category of special education in Taiwanese law since 1984, and policies ensure educational services for children and youth who have LD. The official definition and identification criteria established in Taiwan's laws closely correspond with those of the United States, but practice differs, largely influenced by the people's cultural and linguistic background. I discuss these legal and cultural features as well as other matters (e.g., growth and change in professional literature on LD). Compared to economically developed countries such as the United States, the educators in Taiwan implement identification procedures, placement, and services at a lower cost. Contents of implementation are introduced in detail. The prevalence rate of LD has been very low (less than 1 percent). I examine culture- and/or society-specific reasons for low prevalence, such as Chinese orthography, regular teachers' compliance with referral procedures, the education-first belief of parents, and problems with identification procedures.