日本勞動基準法修訂，針對大企業於2019年4月執行，中小企業則預定於2020年4月開始執行，因此本文將針對日本工作改革的目標，勞動基準法修訂，時間外勞動上限規制等內容，進行研究與探討。台灣與日本同樣面臨高齡化與少子女化的問題下，如何修訂合理、可行的方法，將可提供我國修改勞動基準法相關方向。

The Japanese Labor Standards Law was revised, and large enterprises were implemented in April 2019, while small and medium-sized enterprises are scheduled to start implementation in April 2020. Therefore, this article will address the objectives of Japan’s work reform, the revision of the Labor Standards Law, and the time limit labor regulations. Taiwan and Japan are also facing the problem of aging and less children. How to amend reasonable and feasible methods will provide relevant directions for Taiwan to amend the Labor Standards Law.