In May 23rd 2019, the Ministry of Labor published a notice that “a supervisory manager employed by a business entity with a monthly salary higher than NTD. 150,000 that meets the requirements of the Subsection 1, Article 50-1 of the Enforcement Rules of the Labor Standards Act, would be deemed as the worker defined under the Article 84-1 of such Act”. It’s necessary to examine further on the noteworthy items and resulting impact regarding the development of this issue. How Japan excludes senior white-collar from the working hour rule in the recent years is also essential. The decision of including supervisory managers with a monthly salary higher than NTD.150,000 in the exempt employee system is also influenced by Japan. This article would start from analyzing the questions related to the exclusion of working hour rule’s application under the Labor Standards Act, and further explain the Japanese system and development with a comparison and review for reference.