近年來，價值主張一詞在各大企業界掀起了一陣討論的熱潮。除了因為《獲利世代》這本書的強調之外，在《價值主張年代》更是將其視為成功商業模式的獲利核心。同時，隨著科技日新月異、進步與發展，民眾更加注重品質與生活風格的經營，價值的提升也因此變得越來越重要。「生活產業」在這樣的時空背景之下日趨蓬勃發展。「蘑菇」與「SOU‧SOU」兩間台日生活品牌，在不同面向擁有許多相似之處，然而蘑菇相較於SOU‧SOU，卻面臨了許多挑戰。 因此本研究希望透過學理角度去分析其差異的來源，分成兩階段探討：品牌如何進行價值主張的塑造，其價值主張塑造後又如何進行傳遞。透過實際在環境時空背景之下的觀察與體驗，找出對生活產業品牌價值主張的塑造與傳遞產生的影響是如何造成。同時比較日本與台灣生活產業品牌的現況，企圖描繪出台日生活產業品牌，進行價值主張塑造與傳遞過程中的差異，進而反思台灣生活產業可以向日本方面學習的又是什麼？ 本研究最終結論得出，生活產業品牌透過文化迴路五項賦予製品文化意義的活動，來塑造其價值主張，並透過體驗媒介將其價值主張傳遞出去。而從研究中的比較可以知道，台日品牌分別透過不同項目的接合方式，影響價值主張的塑造；其體驗媒介的使用方式，也對價值主張傳遞的力量有重要影響。 / In recent years, Value Proposition has become a popular term extensively discussed in the major business community. Not only is it emphasized in the book《Business Model Generation》, the book《Value Proposition Design》further regards it as the core of a successful business model. Meanwhile, with the rapid transition, progress and development of the technology, people have started to pay more attention to enhance the quality of daily life and thus start to establish their own lifestyle. Advancing value therefore become more and more important and the growth of the ”Lifestyle industry" goes vigorous under this background. The Taiwanese and Japanese lifestyle brands ”MOGU” and "SOU‧SOU" share plenty of similarities in different aspects; however, ”MOGU” compared to “SOU‧SOU” seems to be facing much more challenges . Aiming at analyzing the source of the differences from the perspective of knowledge, this study is divided into two phases: how to create the brand value proposition, and how to deliver the brand value proposition. By observing and experiencing in the real environment, this study is trying to figure out the element effecting the creation and delivery of the brand value proposition. Also, it compares the present situation of the Japanese and Taiwanese lifestyle brand, and eventually concludes the lessons learned from the comparison. The final conclusion of this study shows that, lifestyle brands create the brand value proposition by five elements of cultural circuit which added cultural value to the products. They subsequently convey the value proposition by experience providers. Besides, the creation of the two lifestyle brands are throughly influenced by different articulation of the cultural circuit elements. Last but not least, the way experience providers are utilized is tremendous influence to the value proposition delivery.