近年來我國勞動基準法歷經多次修法，然而台灣的長工時現象卻持續引發許多社會問題，勞工的過勞事件仍舊層出不窮，因此有必要檢討現行的勞動基準法工時制度是否對勞工的保障仍有不周。 在經濟全球化的浪潮下，勞動基準法逐步導入各種彈性化的工作時間制度。而在先進各國中日本在地緣關係與社經文化上與我國較為接近，對於我國勞動法制有深刻的影響，且其勞動法規中設有許多彈性的工作時間制度並作有大量的研究檢討報告，應可作為我國之借鏡。因此本文欲探究日本與我國各種工時制度與長時間勞動間的關聯，分析其原由，檢視我國現有規範及行政措施的成效，並提出改善建議，作為未來工時制度設計上的參考。 就結論而言，本文認為我國勞動基準法應導入移動工時制度，同時第84條之1的適用範圍與法律效果應予調整。最後，尚應根據過勞的認定基準，設定工作時間的絕對上限，以防堵極端情形發生，保障勞工所應有的權益。 / Labor Standards Act has revised several times in recent years. However, the phenomenon of long working hours in Taiwan is causing lots of social issues, and tragedies of Karoshi never end. Hence, it is necessary to review the legal regulations of working hours. As the influence of Economic globalization, special working time systems such as variable working hours system, de facto working hours system are introduced into Labor Standards Act. Across developed countries, Japan has similar geopolitical position and culture to Taiwan. Furthermore, Japan is not only influencing Taiwan on Labor Law, but also has made a lot of researches on special working time systems. Therefore, the author examined the legal regulations of working hours and effects between Labor Standards Laws of Taiwan and Japan for the purpose of improving the rights of labors. In conclusion, it is necessary to introdece flexible working hours system into Labor Standards Laws of Taiwan and adjust the range and effect of article 84-1. In addition, absolute limit of working hours based on the guideline of Karoshi should be set to avoid extreme cases of long working hours.