現代資訊社會，因資訊科技之發達，個人資料之蒐集、處理及利用極為方便、快速。對企業之經營管理而言，個人資訊之有用性大為提高，但也因此個人資料被違法不當蒐集處理或利用而造成個人權利利益被侵害之危險性愈來愈高。個人資料保護法如何規範民間業者合法、適當處理個人資料，成為各國重要之課題。本論文即以日本個人資訊保護法立法方式所具有之特色，及其基於業者負擔與營業自由之考量下，對受規範業者及受保護之客體所為之範圍界定，予以說明分析。特別是該法所定主管行政機關對業者之監督權限，係運用行政指導之對話方式進行，輔導業者訂立自律規範建立團體自治機制；此外並建立業者團體以授與認證標章制度，推動其成員自發性遵守法律處理個人資訊，於自律與他律共同運用下，落實個人資料保護之立法目的。最後本文並對我國之現行法相關規定，及已送赴立法院審議修正中之草案，作比較與建議。

Due to developed science and technology, it is easy and fast to collect, process, and use personal data in such an information society now. Personal information has been widely used on the business management. However, the individual rights are violate frequently and can be attributable to personal data collected, processed, and used either illegally or improperly. In order to establish an order of personal data flow and protect individual privacy, how to develop a personal data protection Act to regulate the business is a very important issue. The paper, first of all, describe and analyze the characteristics of personal data protection Act in Japan, which based on consideration of the burden on business and business freedom, to set scope of business and personal data. Moreover Administrative Organs supervise business by Administrative guidance and help them to make self-regulation. By establishing the privacy-mark authentication, corporation can be abided by law voluntarily. Finally, through analyzing and comparing Taiwanese personal data protection Act to that of Japan, the findings of this paper can make a advance proposal for revision draft which is being counseled in the Legislative Yuan.