世界各國伴隨著經濟成長，少子高齡化社會成為一種趨勢。在經濟高度成長的歐美國家包含日本對於少子高齡化社會正面臨財政結構以及社會結構上的改變。最近、日本因為長期的經濟不景氣；針對這個問題正在議論是否為人口老化現象所造成的。人口老化會造成勞動力不足進而減緩經濟成長。將來、日本的勞動力不足足以想像，為了維持經濟成長與活力，高齡者的就業意願的提升與就業能力的開發就成為當今日本社會的一個課題。 高齡者就業因素可從勞動供需等多重觀點來看，本文是以勞動力供給面也就是日本高齡者自身的條件因素加以探討高齡者就業因素對於再度就業的影響力。分別從健康、經歷、學歷、居住都市、年金、所得替代率等方面加以探討。 再者、日本的高齡者在經濟上有其高所得族群與低所得族群，其所得格差比受薪階層間的落差還大。且日本高齡者對於年金收入的依賴度越來越高。日本政府也歷經多次的修正其老年年金制度與在職老年年金制度。仍無法改變高低所得族群的所得結構。本文從高所得族群與低所得族群的所得結構分析年金的所得效應及收入限制效應的不同與影響。 With economic growth around the world, decline in birthrate has been a current trend. Thus, economic structural changes and social structural changes due to low birthrate have become big issues for highly developed countries such as America, Europe and Japan. There are many reasons that may cause economic depression. Recently, Japan has considered low birth rate as one of the critical reasons that related to the slumped economic activity. Insufficient labor force is the most serious problem that results from aging population. It is easy to imagine that the shortage of labor force may hinder the growth of Japanese economic activity. Therefore, increasing desires to returning to work and developing abilities to obtaining jobs for elderly is a way of solving the problem. Factors that influence job opportunities for elderly are determined by supply and demand of labor force. The chance for re-gaining a job for seniors is also influence by their own conditions such as health conditions, work experiences, academic backgrounds, the cities where they live, pension, and a ratio of the first year of pension and the last year of income. In this study, the relationship between these factors and activities of returning to work in elderly is discussed. Further, financial ability difference between high income and low income seniors is also a serious problem that influences economic activity in Japan. The Japanese government has dealt with the problem for years, and they have reformed the policy of pension for elderly without jobs and pension for those who have jobs many times. However, there were no obvious positive changes after implementation. The effects of the policy of pension and limitation of income on high income group and low income group are also analyzed and discussed in the study.