On the premise of respecting the intelligence property and the demand of enhancing industry technology, the issues of Open Source Model are taken serious gradually. Among them, licensing is considered one of the most important topics. In various open source software, almost 70% software uses General Public License (GPL). The output value of its relevant software has already been up to more than one hundred billion dollars. The application of GPL in the software industry of our country is increasing day by day. The current available version of GPL is the second edition; and the draft of the third edition has already been finished at present. It is estimated that the formal edition will be announced in 2007. In both the current second edition and the third edition draft, GPL is designed to proceed from the perspective of the U.S.A. law systems. However, the civil law and the intellectual property law of Taiwan are rather different from those of the U.S.A. to some extent. Therefore, GPL is unable to be at all suitable to be directly adapted to our country. As a result, it is necessary to discuss the nature and content of GPL in terms of the legal system of our country. First of all, according to our statutes, GPL could be regarded as a conditional contract, a gratuitous contract to be specific. Secondly, although the rights granted by GPL are the rights to reproduce, distribution, and modification yet inferring from the contexts of the U.S.A. intellectual property law, GPL indeed include the rights to reproduce, leasing, public transmission, importation, distribution, modification, and compilation in Taiwan. Nevertheless, moral rights are not included in principle. The argumentation in this paper would help explain that GPL could be directly adapted in Taiwan without alterations or supplementations.