The way of special legal norms about the commuting accidents in Taiwan, was easy to invoke over-traditional interpretative theory by the court in dealing with some cases, which denied the application of the article 59 of Taiwanese Labor Standards Law about commuting accidents, whatever formed the workers' compensation of both employers and employees in commuting accidents leading to an uncertain state with the right and obligation of employment relations. First, this article from the point of view with the employment relations and labor law tried to clarify the different legislative background between Taiwanese and Japanese Labor Standards Law on the workers' compensation provisions from commuting accidents. Second, there is a tendency towards commuting accidents protection in the advanced countries, even including USA, UK and Japan gradually. Third, to argue the decision of Court in some cases to exclude commuting accidents in the application of the article 59 of the Labor Standards Law adopted out-of-date labor law theory more than half century ago that is no help to terminate related disputes. Lastly, to mitigate the uncertainty and the integrity of the system still relied on some adjustments of the necessary legislative or administration.