工作時間乃是最重要之勞動條件之一，當無疑義。我國自2000年修法通過法定正常工時2週84小時制以來，迄今已逾10年以上。觀察鄰近國家之日韓兩國，已分別於1987年與2003年改採週40小時工時制，且透過制定長期變形工時制、增訂抑制延長工時之措施與致力於提高特別休假利用率，以縮短年度總工時。本文以為，為符合世界潮流、保障勞工身心健康，我國有必要修正勞動基準法，將每週正常工時降至40小時。其次，為使工作時間能確實短縮，有必要努力縮短年度總工時。遠程方面，可考慮制定配合縮短年度總工時之變形工時制（如26週變形工時制），與制定提高特別休假利用率之相關措施；近程方面，則須努力抑制延長工時，方能促進工作時間之實質短縮。

Working time is undoubted one of the most important conditions of labor. It has been more than a decade since our country amended and promulgated the law of the statutory normal 84 working hours in two weeks since 2000. While observing our neighboring countries like Japan and Korea, both of them not just shift to adopt 40 working hours per week system in 1987 and 2003, respectively, but also update the prohibit measures in working hours extension as well s commit to improve the utilization rate of special leave to shorten the total annual hours through developing long-term transformation of working hours. To comply with world trends as well protect labors' physical and mental health, the present paper suggested that it is necessary to amend our country's ＂Labor Standards Act＂ to reduce the normal weekly working hours to 40 hours. Furthermore, an effort is required in reducing the total annual hours in order to actual shorten the working hours. In the long term, the formulation of transformation of working hours (such as 26 weeks transformation working hours) can be considered to couple with the reduction of total annual working hours as well as the development of relevant measures for improving the utilization rate of special leave; as to short term, efforts should be focused on inhibiting working hours extension in order to promote substantial shortening of working hours.