The practice of land expropriation system in Taiwan absorbs and embodies the theory of procedural justice related to Michael Bayless, and forms the procedural system with ordered division of labor, interactive restriction and coordination among the land applicants, the landowner and the land administrator, which better demonstrates the procedural justice. In the system, the role of the independent administrator of land expropriation departments is better maintained, the informed right of the landowner is better satisfied, there is sufficient negotiation and hearing opportunity, and the interests of the land applicants is overall ensured, which is of active reference significance to the perfection of land expropriation system in mainland China. The offering of perfection information post procedure is the objective demand to ensure the rights of the persons whose land is expropriated, the perfection of hearing procedure and the offering of negotiation procedure are the basic right to ensure participation of the persons whose land is expropriated, and the perfection of monitoring procedural offering for land expropriation is the real necessity for administrative departments to strictly enforce the laws.