For both the employees and employers, whether or not commuting injuries are compensable is an important issue. According to the Regulations of the Examination of Injuries and Diseases Resulting from the Performance of Duties by the Insured Persons of the Labor Insurance Program-a core drawn up in accordance with the Labor Insurance Act, commuting injuries are considered as occupational injuries. Commuting injuries, therefore, are covered by labor insurance. Whether commuting injuries are occupational injuries according to the Labor Standards Act, however, is still a controversial issue. In addition, the definition of commuting injuries and the requirements of commuting injuries approval are not stipulated in explicit terms by current laws. Similarly, whether the requirements of commuting injuries approval are the same as those of occupational injuries approval-which are arising out of and in the course of employment-is also doubtful. Since the nature of commuting injuries is different from that of occupational injuries which are caused by the hazard inherent in the work under an employer's control, it is necessary to reason what the requirements of commuting injuries approval are-in order to decide what shall be considered as occupational injuries and covered by labor insurance. This research not only comments on the (103) Su No. 1055 Decision Rendered by the Taipei High Administrative Court to clarify the requirements for commuting injuries approval in Taiwan, but also undertakes a comparative study on Japan to discuss the issues above.