依《病人自主權利法》第9條條第1項載明病人若欲預立醫療決定，須經醫療機構提供預立醫療照護諮商，另《提供預立醫療照護諮商之醫療機構管理辦法》第4條規定預立醫療照護諮商團隊至少包括醫師一人、護理人員一人、心理師或社會工作人員一人。本文將藉由佛教的生死觀，指出預立醫療照護諮商過程可運用佛教觀點，透過心理師或社會工作人員傳達與分享佛教生死觀的內容，以應對病人、家屬與醫方若有宗教信仰時，達成溝通與協調的效果，減少諮商對象的衝突與糾紛。

Based on Paragraph 1, Article 9 of the to establish an advance care decision, a patient must be provided with a consultation on advance care planning by a medical institution. Besides, Article 4 of the "Provision of Medical institutions for Pre-established Medical Care Consultation" stipulates that the ACP (Advance Care Planning) team shall include at least one doctor, one nurse, and one psychologist or social worker. Through the Buddhist views of life and death, this paper will point out that ACP can be achieved through the application of Buddhist views. By expressing and sharing the content about the Buddhist views on life and death, the psychologist or social worker will be able to respond to the religious beliefs of the patient, family and hospital, to achieve the effect of communication and coordination, and reduce potential conflicts and disputes with clients.