為維持與保養勞動力，我國勞動基準法第38條明定勞工在同一雇主或事業單位繼續工作滿一定期間者，每年得請求特別休假。不過特別休假制度之目的為何，從過去法院判決強調係對勞工辛勤工作與貢獻之酬謝與報償，至今日視為勞工之法定權利，現行法令尤其是施行細則第24條等相關規定，是否能符合特別休假乃法定權利之性質，值得檢討；此外在商品周期變短，企業決策迅速且彈性，勞工生產節奏緊湊高壓，因工時過長而頻傳過勞之現代勞動環境，如何讓勞動者可以藉特別休假恢復身心達到維持與培養勞動力之目的，也是此一制度倍受關注之要點。他山之石可以攻錯，本文以德國為例，詳細介紹特別休假制度之法律性質、目的、要件以及請求時之相關問題，從德國之特色省思我國之規範並兼述對我國制度如下之啟示：壹、為落實特別休假制度維持與培養勞動力之目的，應清楚定位特別休假乃法定制度，非雇主恩給性之報償，勞工一旦符合法定要件即得請求，且給假時應避免假期之零碎化。貳、特別休假既為恢復勞工身心維持與培養勞動力，應以實際給假為原則改發金錢為例外，方可落實制度目的，現行法「年度終結」及「終止契約」改發金錢之規定，兩者必須區別，並對其不同類型規範不同之法律效果，特別是考慮建立遞延制度。參、為使休假確實可行，休假日期之安排應以勞工之意願為主，德國特別休假之排定以勞工之意願為原則、勞工對不當休假時間有拒絕受領權以及雇主之給付拒絕抗辯權等德國特休法相關規定，對於我國未來相關規定之修正，應有啟示及參考之用。

Maintenance and maintenance of labor, 38 of the Labor Standards Law in Taiwan stipulates that labor continues to work for the same employer or the institutions of a certain period of a year may request annual vacation. However, the purpose of such annual vacation system from past court decisions stressed that the Department of reward and reward hard work and contribution of labor to today regarded as the statutory rights of labor, the current law, in particular the purposes of Rule 24 and other related regulations, and whether it can meet the annual vacation is a statutory right of nature, to be reviewed; in addition, in the commodity cycle is shorter and business decisions quickly and flexible labor productivity in a fast paced high pressure, long working hours and frequent fatigue of modem working environment, how workers can borrow special leave to restore the heart to reach the purpose of maintenance and training of labor, such a system is of concern outlines. Stones from other hills may serve to polish the wrong, and in Germany as an example, details of Legal institutions of annual vacation, purpose, elements, and the time of the request-related issues, from Germany the characteristic reflection of the norms of described our system as follows Revelation: 1. for the implementation of annual vacation system to maintain and develop the purpose of labor, should be clearly locate annual vacation is a statutory system, the grace that was given the reward of the non-employer, labor, once they meet the statutory requirements that may request, and to leave should avoid holidays fractional of 2. annual vacation both for the restoration of the labor body and mind to maintain and cultivate the labor should be practical to leave was replaced by the principle of money as an exception, before the implementation of the system purpose, existing legislation, ”the end of the year” and ”termination of contract” was replaced by the provisions of money, the two must be different, and different types of norms and the legal effect, especially considering the establishment of the deferred system. make the vacation is indeed feasible, leave the date of the arrangement should be based on the willingness of the labor-based, German special leave scheduled to the willingness of workers to the principle of labor improper vacation time refused to take delivery of the right and the payment of employer refused the right of defense, the German special Leave provisions, the relevant provisions of the amendment for the future, should inspiration and reference purposes.