勞基法第二十條係因應經營組織變動產生勞動關係新舊雇主交替，所連帶產生之勞工權利義務處理問題所設計之規定。關係本條規定之適用要件、相關程序（商定留用）及法律效果，在實務上存有不少爭議。本文針對該條所發生的各種爭議問題，除分析、檢討相關學說與判決見解之外，並整理相關判決在認定改組轉讓關係時所發展出來的認定方式。 研究後本文發現，勞基法第二十條規定背後存在著一項實質的法理－亦即個別勞工的工作年資原則上係以其所服務之雇主的人格為起訖疆界，然而勞基法第二十條形同是此項原則的例外：即在一定條件下（改組轉讓的依序關聯性╱聯繫因素），需將具有不同人格的經營組織視為同一個雇主的延續，而突破法人人格阻隔，追索雇主的年資責任（即要求新雇主併計承認年資）。故該條文之解釋運用應朝與「終止事由」、「資遣費」等制度「脫鉤」的方向進行，而強調其所具有的「法人格否定」效果，將該規定定位成年資採計承認規定的一環，而與勞基法第十條第五十七條及同法施行細則第五條併同觀察。 其次，該條所謂「除新舊雇主商定留用之勞工外，其餘勞工應依第十六條規定期間預告終止契約，並應依第十七條規定發給勞工資遣費。」之規定文字，實係立法者意識到改組、轉讓時不一定會發生勞動約之終止事由，此際雇主能否終止勞動契約？又應否發給資遣費？均未在該條之規範範圍內，而用來提醒法律適用者需依同法之相關規定判斷處理的指示性文字，絕非用以賦予雇主商定留用權限之法律依據。換言之，勞基法第二十條應非終止事由之規定，也非資遣費之請求權基礎，如此方能合理說明勞基法第二十條與勞動契約終止事由規定間有關連且無矛盾之共存關係。

　　　　　With the growing trend of globalization in the recent years, we have witnessed a dramatic increase in the level of activity involving the buying and selling of businesses or business interests. All of these changes will, to a greater or lesser degree, have a great impact on the position of employees in the business. Article 20 of Labor Standards Law provides some employment protections, stating that a business entity which contemplates upon changing its company structure or assigning its ownership to another business entity shall, except for the workers to be retained through negotiations between the old and the new employers, terminate its labor contracts with remaining workers on advance notice within the time limit prescribed in Article 16; in addition, the business entity shall pay separation fee to the workers in accordance with Article 17. The new employer shall recognize the seniority of the service of the retained workers. The provision, however, raises many arguments in practice. The main purpose of this essay is to discuss these problems and aims at locating a new approach to interpret Article 20 of Labor Standards Law.