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有鑑於過去人口結構的變化，台灣已成為人口老化速度最快的國家，人口老 齡化已成為一個重大議題。而老年人比例最高的日本，卻出現廣泛的老年貧窮 （下流老人）現象。因此，本研究以日本的情況為依據，對台灣老年貧窮的整體 概況和未來趨勢的發展進行資料整合與分析。主要探討台灣“老年貧窮”問題的 出現，並找出其影響的程度及其未來的發展，後續並深入分析其造成台灣“老年 貧窮”問題之關鍵指標因素，以及政府解決老年貧窮問題的政策與措施。研究發 現，超過五成老年人口落在最低收入、最貧窮層級的家戶中，顯示台灣社會的“老 年貧窮”現象有所增加。而造成台灣老年貧窮的原因為：一、退休養老金不足（低 於基本生活開銷）; 二、就業（低薪的工作環境）; 三、家庭養老功能下降（老 人獨居比率不斷上升）; 四、太早離開勞動力市場（儲蓄不足）。研究結果顯示，弱化的社會保障制度是老年貧窮比率升高的主要原因，而老年貧窮的現象亦廣泛存在於台灣社會，因此建議需提升公眾意識，提早準備充足的退休養老金、並加 強社區老人關懷功能、以及持續關注老年貧窮的問題。本研究結果可提供未來探 討台灣老年貧窮議題之參考，相關研究值得後續做進一步的探討分析。 / In view of the change in demographic structure in the past few years, Taiwan has become the country with the fastest speed of population aging. The aging population has become a major issue. Japan has the highest ratio of aged citizens, and the widely discussed phenomena of elderly poverty (The low-living elderly). Thus, this study based on Japan's case, has systematically reviewed, analyzed, and secondary data, in order to provide the overall and future trends of elderly poverty situation in Taiwan. The study probes into the emergence of the “elderly poverty” problem and try to find out the extent of this problem and its future outlook, to explore the causes of the “elderly poverty” problem in Taiwan and the official measures for alleviating elderly poverty. The research found that more than 50% of the elderly was the poorest households with the lowest income, nearly half of the elderly population falls to the lowest and poorest level, shows “the low-living elderly” phenomenon has increasing in Taiwan’s society. The causes of the elderly poverty in Taiwan: 1. the labor pension is too low (less than the necessary living expenses); 2. unstable employment (low income work); 3. family care function are decline (the elders living alone has keep rising); 4. early to exit from the labor market (lack of deposits). The weakened social security system are the main causes for the rising old-age poverty. The elderly poverty exists widely and need to promote public awareness for prepare adequate deposit in retirement, strengthen care function of community and focus on the elderly poor issues. For overall pictures of elderly poverty in Taiwan is worthy of further investigation and discussion.