兒童權利公約是一項國際性的人權條約。公約明確的揭示國家有保護教養兒童的義務，同時將兩項重要觀念引進了國際法：（一）兒童的最佳利益成為決定有關兒童任何事務的主要依據。（二）當兒童日漸成長時，亦可表達他個人權利。 本論文之研究目的乃基於兒童權利公約的相關規定，以兒童最佳利益為中心來探討什麼才是對兒童最好、最重要的。 眾所周知，日本早就面臨高齡少子化的問題。故日本政府在相關社會福利對象法的制訂乃以兒童優先於身障者、老人及寡婦作為排序之依歸。深信藉由日本經驗期當可作為台灣之借鏡。 The Convention on the Rights of Children (the “CRC”) is the treaty of International human rights. The Convention revel that the country has the obligation to protect educated children explicitly. It further draws two important ideas into the international law simultaneously. One of the details is any decision concerned about children business will depend on the best benefit of children. Besides, when the child grows day after day, who may also express his right directly. The research purpose of this thesis is based on all related stipulation of the Convention on the Rights of Children, it further and the basis of the benefit for children to discuss what is the best for children, and what is the best important for children. It is well known, Japan has already faces the trend towards aging society and fewer children. Thus, the government of Japan base on the priority which as children first than handicapped people or old person and the widow to legislate all of the law which are related social welfare. Except that the experiences and effect of Japan is able to be the reference and prospect for facilitating Children best benefit of Taiwan in the future.