研究目的：台灣當代社會對成年兒子孝道責任仍是期待為老病時與其同住，但傳統上性別角色分工的框架又致使照顧責任實際轉嫁至同住的女性，特別是由媳婦這個「非子非女」的外人承擔。檢視我國家庭照顧的現況，除了與日俱增的外籍家庭監護工人數之外，外籍配偶擔任照顧者的比例亦隨之成長。本研究以媳婦照顧者的觀點，同時比較外籍配偶與聘僱外籍看護工的本籍媳婦之照顧經驗，瞭解媳婦照顧者如何詮釋自己的位置與因應照顧負荷的策略。研究方法：本研究採取深度訪談法，並透過居家服務單位與新移民女性服務單位及鄰里長介紹方式尋找受訪者，共邀請9位聘僱外籍看護工的本籍媳婦，13位是外籍媳婦照顧者接受訪談，訪談進行期間為2010年8月至2011年7月。研究結果：居住安排是媳婦照顧者出線的主因，外籍媳婦照顧者是因為無法搬走而必須照顧，本籍媳婦卻是有能力聘僱外籍看護工而照顧。第二個主題是「照顧競爭」，平均年齡35歲的外籍媳婦照顧者處於照顧幼兒與失能老人之間的兩難，平均年齡48歲的本籍媳婦則是處於保自己或照顧老老人的身體負荷困境。第三個主題則是「照顧提供者與管理者的劃界」外籍媳婦被侷限在照顧直接提供者之疆界內，不得跨越，聘僱外籍看護工的本籍媳婦則需面對資源管理與分配議題。研究結論：本研究呈現台灣當代社會獨特的兩類照顧者，其照顧意願與方式深受其配偶在家庭的位置與資源牽引；值得注意的是，她們都被主動或被動被排除在正式照顧體系之外，期待長期照顧體系之政策能將上述兩類照顧者的需求納入考量。

Purpose: In contemporary Taiwanese society, parents still hope that their adult sons will take care of them when they are elderly. In fact, this duty usually transfers to the daughterin- law, whether she is Taiwanese or a foreigner. In recent years, however, Taiwanese daughters-in-law are increasingly hiring foreign workers to take on the role of caring for their parents-in-law. In comparison, foreign daughters-in-law tend to take full responsibility for caring for their parents-in-law. This study compares the caretaking experience and strategies of Taiwanese daughters-in-law as employers of foreign care workers and foreign daughters-in-law who fill the same role as the hired foreign workers. Methods: Qualitative methods were used in this exploratory study. We interviewed 9 Taiwanese daughters-in-law who employ foreign care workers and 13 foreign daughters-in-law. Data collected was from August 2010 to July 2011. Results:. The living arrangement is the main factor for deciding care responsibility. Foreign daughters-in-law don’t have the ability to move out, so they are required to do care work. The second theme is related to the age of the daughter-in-law and the care burden: foreign daughters-in-law, averaging 35 years of age, face the challenge of taking care of themselves, if pregnant, their children, and their disabled parents-in-law. Taiwanese daughters-in-law, whose mean age is 48, they felt less physically capable of caring for disabled parents-in-law. The final research founding is the boundary between the care provider and the care manager: foreign daughters-in-law can be only care providers, while Taiwanese daughters-in-law need to deal with the issues of managing and distributing care resources. Conclusion: This study revealed two types of care providers, their care willingness, and strategies affected by their position in their family. Implications for longterm care policies in Taiwan for the situation and needs of daughters-in-law as mandated care workers and care managers are discussed.