Abstract: As an important part of actively responding to the aging population， elderly care services have become a topic of concern for the Party and the country. The source of the elderly care service law is explored， the basic concept and right attributes of the elderly care service law are clarified， the value orientation of the elderly care service law is analyzed from the perspective of value rationality and tool rationality， and then the legal structure of the elderly care service law is derived. The legal system， legal principles and legal relationship of elderly care services constitute the legal structure. Among them， the legal principles are the core structure， the legal system is the subject structure， and the legal relationship is the basic structure. The elderly care service law should be guided by the right to equality， follow and meet the living needs of the elderly， improve the living conditions and qualities of the elderly as the basic value concept， and build a value system of elderly care， filial piety， respect for the elderly， and a sustainable development of the elderly cause and industry.

Key words: elderly care legislation; legal structure; elderly service