Abstract: There are many differences on the regulating model about the duty to act in tort law among foreign legislations. It shows some shortages in the research on this subject in Taiwan and the mainland from the perspective of combining the theoretical research with the judicial practice. In order to make a thorough research, we should combine the foreign legislations, theoretical research and the judicial practice. Some guidelines should be followed in the process of constructing the duty to act in tort law: it is unnecessary to stipulate the duty to act explicitly in the general provision of tort law; contract should not be a resource of duty to act in tort law; the general rescue obligation should not be accepted by the tort law; the resource of duty to act must be a hierarchical model which puts its focus on remodelling of the duty of safety protection.