本研究主要目的為探究日本職災補償制度之發展沿革與實施現況(包含相關法規、給付與財務等面向)，以提供我國政策改革之參考。研究方法係以文獻分析法為主軸，透過網路與期刊論文資料庫搜尋資料。研究結果發現日本勞災補償制度之整體改革方向，已從勞基法的雇主補償責任取向，轉變為勞災保險所提供之生活保障取向；並且在勞災給付之種類與內容上，已超越勞基法而成為職災補償制度的中心。最後，對台灣政策制定者之建議如下：1.職業災害補償應單獨立法2.勞基法中雇主補償責任併入職災保險給付 3.勞保應以僱用關係為保障之條件 4.職災補償項目應具全方位配套措施 5.應調降適用實績費率單位之人數規模6.勞保職災事故費率差距應放寬。

This study aims to explore the development and the current profile of Japanese workers’ compensation system (including regulations, benefits and finance) for the reference of Taiwan’s policy reforms. The research method is primarily based on literature review by collecting information via the internet and journal database. The research findings suggest that the trend of the Japanese workers’ compensation system’s reform has transformed from the employer’s liability approach (based on the Lab our Standard Act) into the livelihood protection approach (based on social insurance). In addition, the types and extents of the latter’s benefits have exceeded the former and become the centre of the workers’ compensation system. Lastly, suggestions for Taiwan policymakers are as follows: 1. to establish an independent workers’ compensation act; 2. the contents regarding Employers’ Compensation from the Labour Standard Act should be integrated into the Labour Insurance’s occupational injuries’ benefits; 3. the worker’s coverage under the Labour Insurance should be based on their employed workers ; 4. the benefits for occupational injuries should be comprehensive; 5. the enterprise scale for qualifying occupational injuries’ experience rate should be downsized; 6. the gap of contribution rate for occupational injuries insurance should be increased.