Abstract
In this paper, we summarized previous research on telework in recent years, empirically verified the
claims, constructed and analyzed a theoretical model. In the empirically verified part, prefectures with a
high ratio of establishments with 5 to 99 employees have a higher ratio of telework. In the construction
and analysis of the theoretical model part, we built an ordinary microeconomics model. It shows that “the
elasticity of capital used to improve the labor efficiency of telework to changes in labor efficiency due to
telework” and “the ratio of capital cost to labor cost for telework” are equal.