Abstract: | 當勞工對於雇主解僱的合法性產生爭執提起訴訟, 法院認定解僱為非法時, 解僱為無效, 勞動契約關係仍然存在. 此時, 被解僱日至復職日這段期間的工資要如何計算及處理, 常為訴訟上的重要爭點. 特別是若在此期間, 勞工在他處提供勞務取得利益, 此部份該如何計算, 亦是訴訟實務上重要的問題. 此問題在日本也受到相當之討論, 該國最高法院也做出幾件重要判決, 形成判例法理. 本文首先整理日本非法解僱與工資請求權之相關法規範, 以瞭解其處理相關問題的理論與法律基礎; 其次, 再介紹該國工資請求權與中間收入扣除之理論與實務發展, 以確認其目前實際處理、運作之方式. 再者, 整理臺灣目前法院判決的傾向, 考察非法解僱期間工資與中間收入扣除問題之處理狀況;最後, 比較兩國在非法解僱期間工資問題處理的方式, 特別是中間收入如何從報酬額內扣除之問題, 以提供我國理論與實務之參考. If a laborer initiates a lawsuit to argue the validity of an employer’s dismissal of the terms of employment and the court rules that the dismissal is illegal, the dismissal is invalid and the employment contract shall still exist and continue to be in effect. Under this circumstance, how to calculate and deal with the wages during the period from dismissal to reassumption of duties becomes a major issue in litigation. Particularly, during such a period, if the laborer has received other income due to her or his service for other jobs, then how to deal with the income is also an important issue from the perspective of litigation practice. This question has also been discussed comprehensively and the Supreme Court of Japan has rendered several important judgments to form the precedent principles. This study, first, compiles the laws and regulations of Japan related to illegal dismissal and claims of wages for the purpose of examining the theory and the legal basis. Secondly, this study introduces the theory and the development of the claims of wages and the deduction of interim income to confirm their current approaches and operations. Moreover, this study analyzes the tendency of the present judgments of Taiwan’s court to discuss how to deal with the calculation of wages during the period of illegal dismissal and the deduction of interim income. Finally, this study compares the different approaches adopted by Taiwan and Japan in connection with the calculation of wages during the period of illegal dismissal, particularly the issues related to the deduction of interim income, for the purpose of presenting several proposals to improve our theory and legal system. |