The textbook review system in Taiwan can be divided into three parts: primary, secondary, and vocational school. Primary and secondary school textbooks are reviewed by review and approval committees, while vocational school textbook review is carried out without a committee. Although the above committees are responsible for reviewing textbooks, each has its own regulations. Whether decision made by the committees have any administrative binding force is one of the concerns of this paper. Second, what principles should organizing review and approval committees have to carry out the administration obligations of the administrative organization. What roles should the administrative organization play in review and approval committees? This paper analyzes laws and regulations relevant to textbook review. It also compares the organizational operation of committees in education and other fields. Textbook review organization and procedures in Japan are also examined to draw conclusions and suggestions for Taiwan’s textbook review system.