At present, there are 41 elementary schools in Penghu County. There are at least 24 elementary schools with less than 100 students; this includes 10 small-scale schools with less than 50 students. It shows that the small-scale schools are the characteristics of the elementary school structure in Penghu County. During the past 10 years, 4 elementary schools have dissolved as there are insufficient students. The objective of this research is to discuss on current reuse policy for the reuse of school land and building. This research uses qualitative research method with conducting the in-depth interview to understand the reuse policy and the current community participation for the dissolved small-scale elementary school in Penghu County, as well as the feasible development strategies in the future. In addition, the author summarized and organized these 2 following issues: "Current Implementing Condition of the School Land Reuse Policy for Small-scale Elementary School after Dissolve in Penghu County" and "School Land Reuse Strategy for Small-scale Elementary School after Dissolve in Penghu County". In terms of "Current Implementing Condition of the School Land Reuse Policy for Small-scale Elementary School after Dissolve in Penghu County", the research discovered the government is directing the future reuse plan towards tourism development and multi-purpose usage, and positively trying to resolve the legal restrictions for school reuse. For the solutions to the current problems, strengthened communication with the residents is used to gain a common view on future reuse development. With SWOT analysis, the advantages, disadvantages, opportunities and threats of school reuse are clearly understood. As for the "School Land Reuse Strategy for Small-scale Elementary School after Dissolve in Penghu County", the government is interacting with the community on many occasions to gain their approval on the reuse plan. This would bring community participation, which provides sufficient reasons to relax the legal restrictions for school reuse and encourage the community or public associations to invest. Rental or sale of school land prevents improper reuse management, which causes unused ground again. Community participation plays an important role in the plan by expressing the participation thoughts through neighborhood meeting or community development associations. When there is no reuse of dissolved school land, the current law for donated school land does not state whether the school land is returned to the original donor. The subject gains the approval of most interviewees and this intention urges the government to resolve the current school land reuse problem.