本文起心動念在於層出不窮的過勞、超時工作,及媒體不斷渲染的「上班打卡制,下班責任制」,進而產生探究「責任制」的想法。本文主要探討日本勞基法裁量勞動制度及工作時間除外適用規定,藉由日本法之研究建構我國務實可行的工作時間除外適用制度。本文內容主要討論日本勞動基準法第38條之3專門業務型裁量勞動、第38條之4企畫業務型裁量勞動及第41條除外適用規定。並透過對日本法制的法律規範與實施成效之研究,尋求可供我國勞基法第84條之1參考改進之處。後以勞基法第84條之1規範為中心,參著日本法中關於裁量勞動制度及工作時間除外規定,作為補足我國勞基法第84條之1程序上缺漏之基礎,建立完整的判斷基準,試圖改善我國勞基法第84條之1空洞的定義及程序規定,對我國勞基法第84條之1提出初步的修法建議,建構更為妥善的彈性工作時間制度。 The main content of this paper is about Japan flexible working-hours system and Japan provisions of exceptions related to working hours. To construct the provisions of exceptions related to working hours in Taiwan by the study of Japanese law. The paper is focus on Japan Labor Standards Act Article 38-3, Article 38-4, and Article 41. And through the study on the effectiveness and implementation of law, try to seek for reference to improvements in Taiwan Labor Standards Act Article 84-1.nd according to the Labor Standards Act Article 84-1 as the center, reference to Japanese law system to make up the procedure missing on the Labor Standards Act Article 84-1 and establish a complete judgment benchmark. Try to improve the definition of void and procedural requirements, and put forward preliminary suggestions, construct a more flexible working time system.