The acceptance of the foreign workers is indispensable in order to overcome the labor shortage in low birth rates and aging society. Considering on these situations, the purpose of this study is to compare the acceptance of foreign workers in Korea and Japan, and to find desirable ways to accept and utilize foreign workers in the future as a countermeasure against low birth rate and aging society. The contents are as followings. First, it analyzed the related priority researches, second, it compared with status and performance of foreign workers in Korea and Japan. The research method is to literature analysis and related case study. In conclusion, The acceptance of foreign workers in Korea and Japan had something common in preparation for low birth rate and aging society, introduction of training programs and employment permit systems, and the signing of MOU. However, there were some differences in the timing and policies of the related systems. In preparation for a low birth rate and aging society, Korea’s policy for introduce and utilizing foreign workers have a high synergy when linked with immigration policy. Also, it implicated in prior training for the good foreign workers. Furthermore, there should be a follow-up research to nuture foreign workers in the adult education.