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.