研究目的：日本與台灣是全世界人口老化最快速的國家，而老人著重於生活品質的照護，其中包括緩和及末期照護的議題。本篇比較性研究是要呈現日本與台灣安寧療護的發展。材料與方法：本篇研究運用貝瑞德比較研究模式，藉由文獻探討以及實地參訪呈現日本與台灣在安寧療護發展的異同。結果：文內提供安寧療護的起源、使用狀況、政府涉入程度以及安寧療護推廣的障礙，本研究也找出影響民眾對安寧療護的感受以及採用安寧療護的影響因子。結論：透過政府以及保險計畫，對於安寧療護愈強的金融支持，可增加服務的可獲得性以及使用。此外，針對健康照護提供者、病人、家屬以及社區，繼續教育有急迫的需求。促進專業人員了解更好的疼痛處理以及安寧療護的價值應被確實執行，只有當安寧療護能被視為一種對他所愛的人的一種令人欽佩的選擇，若能克服病情告知、孝道、擔憂一個人如何被判定以及宗教議題的考量，安寧療護將會較可能被廣泛接受。

Purpose: Japan and Taiwan have the most rapidly ageing rate of population in the world.Life quality care including palliative and end-of-life care is emphasized for the elders and cancer patients. Comparative study of the development of hospice and palliative care services in Japan and Taiwan is presented. Material and Method: George Bereday's comparative study model is used for this study based on literature review and visiting in place. Both commonalities and differences were found. Results: This article provides information on the origins and administration of hospice services in these two countries, as well as the degree of government involvement. Obstacles to the spread of hospice services are also discussed. This review identifies factors that influence people's perceptions and adoption of hospice. Conclusion: Stronger financial support for hospice and palliative care through the government and insurance programs would help increase the availability and use of services. Also, the need for continuing education of healthcare providers, patients, families, and the community is urgent. However, promotion of understanding of better pain management and the worth of hospice and palliative care must be conducted. Only when hospice and palliative care can be viewed as an admirable choice for one's loved ones, overcoming issues of truth telling, filial piety, worries about how one is judged, and religious considerations, will it become more widely accepted.