OBJECTIVE： To provide reference for constructing relief fund system for adverse drug reactions （ADR） in China. METHODS： Referring to the ADR damage relief system in Japan and Taiwan area of China， comparative study was conducted from aspects of the legal basis of the fund establishment， the nature of the authority， financing sources and ratio， relief efforts， etc. And rationalization suggestions were put forward for constructing the relief fund system for ADR in China. RESULTS & CONCLUSIONS： The ADR damage relief fund system of Japan and Taiwan area of China was established by the law. However， due to different administrative system， financing sources and ratio， and relief efforts， there were some similarities （setting related laws， showing similarities in the partnerships between authorities and its health departments） and differences （the nature of fund authorities were independent administrative body in Japan， independent corporation in Taiwan area of China and so on） in the elements of the financing model. When constructing the ADR relief fund system， China should accelerate the relevant legislation； the government should reasonably arrange fund management agency， gradually establish ADR damage relief fund step by step， enhance the public awareness of ADR damage relief fund and establish diversified financing modes with enterprise-based payment.