少子高齢社会の進展に伴う労働力人口の減少が見込まれる中，障害者は，積極的に労働市場への参加を促す対象となっている。この一環で，障害者雇用制度の対象は，一部の中小企業にまで拡大した。しかし，中小企業は，特有の課題を抱えているうえに，現行の障害者雇用制度は，大企業中心に設計されており，必ずしも中小企業に見合うシステムではない。本研究は，大阪府中小企業家同友会のデータを基に，中小企業における障害者雇用の現状を分析する。具体的には，まず，以下3点を明らかにする。第1に，中小企業事業者の障害者雇用に関する意識は，その時々の経済情勢や障害者雇用に関する技術的支援の有無に影響を受ける点，第2に「障害」は，必ずしも労働能力と連動しない点，第3に障害者雇用のメリットは，職場への波及効果もかんがみる必要がある点である。つぎに，上記分析をもとに日本の障害者雇用の課題を明らかにし，この上で今後の方向性を検討する。The expectation is that an aging society with fewer children will experience a decrease in the labor force population. In this situation, disabled people are being actively encouraged to participate in the labor market. As part of the approach, the employment system for disabled people has expanded to some small companies. However, the current employment system for disabled people is designed mainly for large companies, not necessarily meeting the needs of small companies. In addition, small companies have their own problems in using the system. This study, based on data from the Osaka Prefectural Association of Small Business Entrepreneurs, analyzed the current employment status of disabled people in small companies. First, we demonstrated the following three points: (1) small business owners' attitudes about the employment of disabled people are influenced by the economic conditions of the moment as well as the presence or absence of technical support for such employment; (2) disabilities are not necessarily connected with work ability; (3) the employment of disabled people has benefi ts that are brought to the workplace as ripple effects. Then, based on the above analysis, the study illuminated problems in Japan's employment of disabled people and considered future directions.原著