本論文以日本與台灣之幼兒教育制度之改革及其現狀─「幼保一體化」與「幼托整合」─為中心展開陳述。日本於1963年開始著手進行「幼保一體化」，於2006年開始實施「認定幼兒園」。台灣於1997年開始有「幼托整合」之意向，於2011年將原本的幼稚園及托兒所統整為「幼兒園」。因此，本論文以日台幼兒教育制度之改革─日本「幼保一體化」與台灣「幼托整合」─為對象進行探討。 首先，聚焦於日本及台灣的幼兒教育制度。將一瞥日本「幼保一體化」以前的幼稚園及保育所，及台灣「幼托整合」之前的幼稚園及托兒所之概況，並對比日本與台灣改革前幼兒教育制度，闡明其中之異同。 接著，以日本及台灣幼兒教育改革為主軸進行論述，概觀「幼保一體化」，「幼托整合」之內容。 最後，聚焦於日本及台灣幼兒教育改革後之現狀，探討日台幼兒教育之今後的課題。 The purpose of this paper is to investigate and compare the Early Childhood Education and Care paradigm reforms in Taiwan and Japan. Starting in the 1960s, the topic of preschooler education and care has received considerable attention by education and welfare authorities alike, a concern that finally resulted in the 2006 education policy of kindergarten and nursery school integration. By a delay of 34 years, the new integrated paradigm was introduced in Taiwan in the late 1990s and became fully established in 2011. The thesis is divided into three sections. The first section analyzes and compares the pre-reform educational practices and regulations of the two nations. The second section focuses on the educational and institutional reforms in both countries. The last section discusses the contemporary policies and paradigms of Early Childhood Education and Care in Taiwan and Japan.