基於語言、歷史、文化與政治因素，台日商策略聯盟具備進軍中國大陸市場的優勢。「十二五規劃」發展服務業與城市化，台商與日商攜手進軍中國大陸市場，可為雙方帶來綜效。 本研究整理與分析策略聯盟理論與相關文獻，並對台日商策略聯盟解析。依本文台日商策略聯盟服務業分析，以品牌授權為最佳模式。筆者赴上海田野調查一月，訪談十七位台商與學者，其中發現：採用授權合作模式，台日雙方可保有最大自主性，亦可充分發揮雙方競爭優勢，在中國大陸市場應可獲得最大利益。 台日商服務業策略聯盟，具有以下綜效意義與價值：(1)技術共 享與策略協調。理解並善用雙方優勢與清楚定位，提高技術與成本綜效。(2)有形資源共享。台日商就產品設計、創新、行銷、品牌以及服務，清楚分工，並達成共識，選擇中國大陸優良廠商製造，發揮本土化與降低成本等天時、地利，及人和效益。(3)垂直功能整合。台商著重行銷服務，與日商負責研發創新的垂直分工，創造高附加價值績效。(4)談判能力的結合。臺日結盟，產生規模經濟的合作型態尚未出現。隨著臺灣中小企業在中國大陸市場逐漸大型化，期望與日本企業形成談判能力，突破成本困境。(5)創新事業的整合。善用雙方策略性互補與深厚的信賴關係，擴大合作綜效與機會。 臺日雙方以開放、分享的態度，減少反綜效發生，強化技術、資源、以及成本與整合等優勢，始能發揮最大效果。在兩岸ECFA簽訂後，台日商，特別是中小企業如何在信任基礎上，建立有效合作模式，結合優勢、相容性、產業價值鏈之互補性，策略運用，以及合作思維調整，以因應市場變化，應為重要課題。 / The “12th Five-Year Plan” focuses on the development of the service industry and urbanization. With mainland China’s immature services development, the alliance among Taiwanese and Japanese entrepreneurs has the advantage to enter the market. This study systematically organizes and analyzes the theories of international strategic alliances, as well as the relevant literature review. The author who spent a month of fieldwork in Shanghai interviewed 17 entrepreneurs and scholars to find that licensing model could maintain maximum autonomy between Taiwanese and Japanese companies, and at the same time, give full competitive advantage to both sides, which allows complete access to the best interests in mainland China. The Taiwan-Japan strategic alliance in the service sector has the following meaning and value of synergy: (1) to understand and take advantage of strengths and clear positioning to both sides by technology sharing and policy coordination to improve the technical and cost synergies, (2) to reach a consensus on tangible resource sharing, such as product design, innovation, marketing , branding, services and choice of excellent manufacturers in mainland China to localize and reduce costs, (3) to be responsible for marketing by the Taiwanese, and research as well as innovation by the Japanese to create high value-added performance, (4) to look forward to combine bargaining power by generating economies of scale with Taiwan’s SMEs large-scaled formation in mainland China to break through the cost dilemma, (5) to use strategic complementarity and deep relations of trust of both sides to expand business cooperation synergy and opportunities. Strategic alliance between Taiwanese and Japanese entrepreneurs achieves maximum results with an open attitude to reduce the occurrence of anti-synergy and enhance technology, resources, cost and integration. Developing the domestic market is the government policy of mainland China. After the signing of the cross-strait ECFA, Taiwanese and Japanese entrepreneurs should establish an effective and a systematic evaluation criteria based on trust from both sides, exploiting superiority, compatibility and complementarities of industry value chain to work on the maximum benefit.