Abstract The thesis is from the angle of economic and industrial development, which proves between Taiwan's industrial structure and income distribution are positively correlated. With track of Taiwanese industry change, investigates the change of income distribution economic because of development and industrial structure change. Most of national economic development progress is associated with certain uneven distribution of income. The phenomenon of uneven income distribution is growing, however, is a concern in current worldwide economic development. In this article is the observation of Taiwanese industrial changes from early-day agricultural industry dramatically stepped to industrial industry, then expending toward service industry, to verify which is higher on uneven income distribution among them. This research takes the theories of Fisher and Clark (1939,1940) as foundation, based on productivity and GDP, to build the pragmatic model of Regression Analysis as proof of income distribution affecting to tertiary industrial sectors change in Taiwan. The substantial evidence finds the growth of the service sector increased by 1%, the impact of Taiwan's economic growth is 0.769%, the agricultural sector is 0.103%, while service sector increased by 1%. The worsening of income distribution, caused the agricultural sector decreased by 0.11%. Therefore, we can deduce that the service sector growth more has brought Taiwan's economy growth but also income distribution has significant worse. This study also considers foreign trade is an important economic lifeline of Taiwan, according to the IMF (IMF), Taiwan is the closest relations with the United States in East Asian nations, but China is coming up right after. Thus, this study conducts variables of regression analysis by putting in the United States and China, as proof that China or USA has more impact on our economic growth as policy maker¡¦s reference.