This study empirically approaches the effect of the relationship between empower-ment and job satisfaction. The difference of the type of tax collection job acts as a mod-erator to affect the above relationship. The study found that through empirical phe-nomenon, existing literature and/or logical reasoning the aforesaid relationship still needs to be clarified. This study is conducted via questionnaires survey, in which the questionnaires were mailed to all the Bureaus of National Tax in Taiwan. 900copies of questionnaires sent, 705 filled questionnaires were returned to researcher and after omitting 36 incompletely filled questionnaires, the total responding rate is 74.33%. The results indicate that the effect of empowerment to job satisfaction is positive while role stress acts as a mediate variable between empowerment and job satisfaction. As the extent of empowerment gets higher, role stress is lower, resulting in higher job satisfaction. In addition, the differences in the attributes of tax collection job acting as modera-tors to the above relationship are partially supported by the empirical data. The moder-ate variables only change the slope rate, but not the direction of effects.