본 연구의 목적은 한국의 2017년 제3차 저출산지원정책(제3차 저출산․고령사회기본계획, 2017년)과 일본의 제3차 소자화사회대책대강(2015～2020)을 비교하여 한국 저출산 육아지원대책에 대한 현재의 방향과 시사점을 얻는 것이다. 두 나라의 시책비교는 시기적으로나 내용적으로 저출산․육아지원을 고민하는 인접국가로서 연구의 의의가 있다. 연구방법은 국가 시책 및 문헌고찰에 의한 문헌연구이며 분야별 중점과제 4가지에 대한 비교를 실시한다. 연구결과, 결혼하기 좋은 환경조성, 출생에 대한 사회적 책임강화, 맞춤형 돌봄 확대 및 교육개혁, 일․가정양립의 일상화의 4가지 방향에 관한 시사점이 도출되었다. The purpose of this study was to compare the dwindling birthrate and child care support policies of South Korea (hereafter, Korea) and Japan. The study also provides suggestions and directions for the low birthrate and child support system of Korea. Korea and Japan are located geographically near and have similar dwindling birthrate problems. The method of study was document analysis about the 2017 plan of Korea, the third dwindling birthrate comprehensive countermeasures of Japan, and use a literature review about other relating published materials for Korea and Japan. We focused on comparing policies about four key subjects dwindling birthrate of Korea and Japan. The comparison category was basically based on the four key subjects view of Korea. The results were analyzed by four key subjects view: Creation of a good environment for marriage; Expansion and reinforcement of social responsibility for the birth and reformation of the education system; Expansion of an order child care system, Coexistence of the work and family life system. In line with these findings, Implication for research were discussed.