人口老化蘊含勞動力老化與短缺的問題，促進中高齡勞工持續就業已成為各國重要的政策議題， 漸進式退休則是晚近廣受討論的實施策略。本研究使用國民健康局「中老年身心社會生活狀況長期 追蹤調查」1989 年到2007 年資料，定義兩種漸進式退休模式：(1) 從事銜接性工作；(2) 領過退休金 後繼續工作，來瞭解台灣中高齡者從事漸進式退休的狀況，同時探討影響從事漸進式退休可能的因 素。研究結果顯示，「領退休金後繼續工作」的比例遠高於「從事銜接性工作」的比例。在影響因 素方面，年紀較輕、平均可支配所得較低以及自營工作者較會從事銜接性工作；男性、對經濟狀況 不滿意、平均可支配所得較高、自評健康狀況較好、職業類別為藍領以及自營工作者較會在領取退 休金後繼續工作。經濟條件與工作類型（是否為自營工作者）在兩種漸進式退休選擇上均扮演重要 角色，其中經濟條件的影響方向相反，蘊含經濟壓力大的高齡者可能無法退休，必須繼續從事銜接 性工作；而高薪的工作者則是在領取退休金後展開職涯第二春。

As a result of the aging population across the world, middle-aged and older workers play a key role in the labor market that is likely to face supply shortage in the near future. Gradual retirement gives these workers an alternative other than full-time work or complete retirement. While most related studies are based on the situations of the U.S. and European countries, this study attempts to better understand the case of Taiwan by examining the factors for gradual retirement among Taiwanese middle-aged and older workers. Using data from Taiwan Longitudinal Study on Aging (TLSA), we employed logistic regression models to explore the factors that affect an individual’s decision on taking gradual retirement. Two different definitions of gradual retirement including taking bridge jobs and continuing to work after receiving old-age benefit are used. The results show that the utilization of bridge jobs was more common among younger respondents, respondents with higher income and respondents are self-employed. We also found that keeping work after receiving retirement benefits was more common among male, self-employed and blue-collared respondents, respondents at poorer self-assessed financial status, respondents with higher income and respondents with better self-assessed health status.