本研究從日本品牌與日本形象廣告手法在台灣氾濫的社會現實出發，透過對品牌來源國、日本文化認同程度與一致性三個變項的學術理論爬梳，以「表現形式」操弄廣告中呈現的國家印象，而變項間交互作用的分析結果如下： 一、產品的品牌來源國對品牌態度與購買意願有顯著影響；日本品牌較台灣品牌有更好的評價。 二、日本文化認同程度對品牌來源國具有調節作用；日本文化認同程度高的消費者傾向對日本品牌有更多的偏好，對台灣品牌有更負面的態度；而對日本文化認同程度低的消費者，日本品牌與台灣品牌之間的差異則不是那麼明顯。 三、一致性的廣告將導致較正面的品牌態度。 四、日本品牌採用日本形象廣告或台灣形象廣告，都不會對品牌本身有太大的影響；然而，台灣品牌採用一致的台灣形象廣告將使消費者有較正面的品牌態度，不一致的日本形象廣告不但沒有為台灣品牌加分，反而讓消費者產生反感。 本研究的實務意涵則有幾個重點，一是日本品牌不一定是台灣消費市場的萬靈丹，從個人特質來看，日本文化認同程度較低的消費者並不會因為日本品牌的來源國印象改變其產品評估，因此其他的產品或行銷因素可能才是決定消費者意向的關鍵。二是台灣品牌的消費者不一定對日本形象廣告的手法有所偏好，這可以視為對許多台灣品牌以及廣告行銷人員的警訊，因為一般台灣廠商似乎認為若能透過廣告把台灣品牌打造得很日本，就能將廣告中日本的正面形象轉移至消費者對台灣品牌的態度上，因此，近年來浮濫使用日本形象廣告手法的台灣品牌屢見不鮮。但本研究由基模不一致可能導致的負面態度效果切入，研究結果也證實了某些情況之下，台灣品牌若採用了日本形象廣告反而會引起消費者不良的情感評估反應。故實務應用上，日本品牌的定位策略有較多操作空間；台灣品牌則需加強形象管理，不適合採用太過跳躍或多變的形象路線。 / This study is inspired by the social fact that Japanese brands and Japanese image advertising are overflowing in Taiwan. After going through the literature on the three variables of brand country-of-origin, Japanese cultural identity and congruency, this study manipulates country image in advertising with “expression form”, and results of the interactions among variables are as follows: 1.Brand country-of-origin has a significant impact on brand attitude and purchase intention; the evaluation of Japanese brand is better than Taiwanese brand. 2.The degree of Japanese cultural identity has a moderating effect on brand country-of -origin; consumers of high Japanese cultural identity are tend to prefer Japanese brand; however, to consumers of low Japanese cultural identity, the difference between Japanese brand and Taiwanese brand is not obvious. 3.Congruent Advertising leads to a better brand attitude. 4.Whether Japanese brand adopts Japanese image advertising or Taiwanese image advertising, there is no special impact on the brand itself. However, if Taiwanese brand adopts congruent Taiwanese image advertising, it will make consumers have a better brand attitude; incongruent Japanese image advertising won’t bring good to Taiwanese brand but incur consumers’ disfavor of it. Executive implications are also suggested. First, Japanese brands are not always overwhelmingly favored in the market of Taiwan. From the point of personal characteristics, consumers of low Japanese cultural identity won’t change their product evaluations due to the brand country-of-origin image of Japan. Thus, other product or marketing factors might be the keys to consumers’ intentions. Second, consumers of Taiwanese brands do not necessarily prefer Japanese image advertising, and this could be regarded as a warning to Taiwanese brands and practitioners in advertising and marketing, because generally the manufacturers in Taiwan seem to consider that as long as they can build Taiwanese brands Japan-like, the positive image of Japan in advertising would be transferred to consumers’ attitudes on Taiwanese brands. Consequently, Taiwanese brands abusing Japanese image advertising have been prevalent in recent years. The study is based on the negative effects of schema-incongruency on attitude, and the results also prove that under certain circumstances, it would cause consumers’ unfavorable affective responses instead that Taiwanese brand adopts Japanese image advertising. Therefore, in application for practice, positioning strategies of Japanese brands are more flexible to manipulate. Taiwanese brands have to put emphasis on image management and prevent changeful or varied image tactics.