In Taiwan, preservation and training policies of intangible cultural assets are highly valued by the government. In this study, lacquerware art craft education as intangible cultural heritage is the subject of this study. We conducted in-depth interviews and secondary data collection to obtain research data and carried out a grounded theory data analysis method through expert meetings to explore the passing on education strategy of "lacquerware art craft" in Taiwan. Firstly, based on Bloom's educational objectives, the study analyzed three aspects of lacquer art education: cognitive, affection and skill, and proposed a "Lacquerware Art Passing-On Education Framework Diagram". Later, the analysis results of the grounded theory enable us to summarize the "Lacquerware art value and learning structure diagram". In this structure, it reveals that the Lacquerware artist's way of thinking about the craft levels can echo the system of the Three Extremes of the Tao in the Book of Changes and divide the value levels of creation into the levels of tools of livelihood, way of living and philosophy of life.