工作時間對於勞工而言，可以說是最重要的勞動條件之一。長時間勞動對於勞工的身心健康之影響極大，因此工作時間即成為勞動法所欲規範之對象。勞動基準法對於加班設有規定，希望能夠抑制長時間勞動。本文之目的在於比較日本與臺灣有關加班的法制與實務，並初步分析法制之內容及抑制加班之問題點，以作為日後深入研究「加班法制」之基礎。

The length of work hours is one of the most important working condition for labor (employee) in general speaking. Excess work hours creates a great impact on labor’s health in terms of physically and mentally. By regulating work hours to avoid long work hours on individual, permissible work hours is the main subject in labor law system. The purposes of this article are to comparing the enforcement and daily practice in overtime regulations between Japan and Taiwan, and to analyze the content of legal system as well as the issues in overtime control. This will (can) be the foundation of further study in overtime regulations.