近年來文化創意產業已經變成新顯學，對於地區的整體經濟與國家發展均 漸有舉足輕重的影響力，文化創意產業已成為現代都市發展的重心。相較於進 行創意、創新的產業，許多具有傳統技藝與文化的行業卻較無法維持其生計， 甚至走上「關門大吉」。本研究係藉由研究在文化古都日本京都與台灣台南的 老店經營來探討在外在環境的改變中，老店企業歷經百年而不衰的關鍵因素， 以及找出關鍵因素間互動的情形。 / In resent years, the industry of culture had became a big issue. The economic development of local area and National Development, the culture industry plays an important role, and also becomes a Indispensable part for the development of modern society. Compared to some industry which focused on innovation and creativity, Industry focused on traditional skill and culture are not earning a living so easily. In this paper, the author tried to find out the key factors why hundred-years old stores can earn their living in the changing environment with a deeply interview of two old store: 湯波半in Kyoto, Japan and 祿記包子in Tainan, Taiwan . After the deeply interview and research, spirit level and special social institution named “Jia-Yuan”is the key reason that accumulates and transfers implicit knowledge continuously. Also the spirit of inheritance and dynamic, organic Organization of flexibility was been maintained. Those stores are not only manufacturer and sell the physical goods, but also provide deeply culture and historical experience.