日本在台灣觀光發展史上是少數最早來台觀光的國家之一，從有記錄的1956年的1,042人次，經過一甲子的蓬勃發展之後，在2018年的來台人數達到歷年新高的197萬人次 (交通部觀光局統計資料，2018)，也成為現今來台旅遊的第二大國家。本研究從台日友好的歷史脈絡及二國同時在經歷震災、風災之後的情感論述角度去找出日本來台供應鏈之間的情感連結關係，綜合實務與學術問題，探討當商業關係一旦提升至國家層次時，以「人」為主體的旅遊業，從台日二國的關係發展中，是否真能為台日觀光產業建立起超越其它國與國之間的夥伴關係，與日本人建立商業關係的流程又為何？從日本與台灣雙方面的角度共同探討此問題，做為與日本從事商業活動與建立長久關係時之參考依據。
本研究範圍針對在台灣擁有數十年豐富經驗，從事接待日本來台觀光旅行社代表共十位，進行深度訪談，從訪談結果中歸納整理出與日本建立商業關係之方法。再使用內容分析法 (Content Analysis) 將搜集的資料轉換成文字後，邀請三位同樣具有豐富經驗的專家進行內容歸類、命名等動作，再進行信度檢測。取得結果進行分析之後提出建議，研究結果如同得到大家異口同聲的回答一般，建立商業關係最重要的要件是誠信還有建立信賴感，讓業者可以安心的把客人交到手上，是最高境界的關係建立方式。而要建立長久的商業友誼仍有賴政府資源的運用。提供給業者與日本建立商業關係時的參考依據。

Japan is one of the early countries that visit Taiwan in the history of Taiwan's tourism development. The record first appeared in 1956, and it showed that 1,042 Japanese come to Taiwan that year. With the development in the past sixty years, the number of Japanese coming to Taiwan in 2018 has reached the new peak 1.97 million, and Japan has become the second largest country that visit Taiwan today. This study explores the emotional connection between Japan's supply chain from the historical context of Taiwan-Japan friendship and the perspective of emotional discussion of two countries after both experiencing the earthquake and windstorms. Combining and the practical and academic questions, the study explores when the business relationship upgrades to the national level, from the development of relations between the two countries—Taiwan and Japan, can the tourism industry that based on “people” really establish a partnership surpass the one that Taiwan and other countries’. What is the process that Taiwanese and Japanese establish business relationship? To explore the issue both from the perspective of Japan and Taiwan, and it can further become the reference for Taiwan engaging in business with Japan and establish the long-term relationships.
The scope of this study focuses on the ten travel representatives who possess decades of rich experience in Japan to Taiwan tourism travel agencies. Through the in-depth interviews, the study summarizes the methods of establishing business relationships with Japan from the interview results. A suggestion was made after analyzing research data. The conclusion corresponded to what interviewees were saying: the most important factor to build a business relationship is honest and the establishment of trust. However, it still needs resources from government to build such a long-lasting business knots. After the results are analyzed, the study provides the suggestions for those who would like to establish the business relationships with Japan.

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