本文旨在分析日本地方政府促進非營利組織協力之理論基礎與具體作法，探討當治理觀點運用在地方政府層次時所帶來之轉變與可能產生之影響，並透過資料的蒐集分析來瞭解其施行的成果與困境，期望藉此提供我國地方政府今後在建構非營利組織發展環境時的參考與借鏡。研究結果發現，日本地方政府促進非營利組織的具體作法可分為協力事業法制化、協力參與環境的整備以及誘因制度的創設三大項。整體而言，這些促進方式雖涵蓋各種面向，但部分作法在實施一段時間後卻發現部分成果不如預期，並呈現出理想型協力和現實型協力之矛盾、中介支援組織的經營問題，以及融資制度、基金制度和事業提案制度等實施困境。不過，日本經驗卻也在「新公共」觀念的認知與建立、協力的制度環境之整備、協力的參與環境之建置，以及多元靈活的協力誘因制度等方面帶給我國新的啟示與參考。

The main objectives of this study are to analyze basic theories and practices behind the promotion of partnerships with non-profit organizations (NPO) by local governments in Japan, examine how governance practices are adapted to the local government level, and gain a better understanding of the achievements and challenges of NPO partnership promotion. It is hoped that this study will provide a useful reference for the future collaboration between NPOs and local governments in Taiwan.This study identifies three methods by which collaboration between local governments and NPOs are promoted in Japan: the enactment of a legal framework for collaboration, establishing a suitable environment for collaboration, and the building of incentive systems. However, although efforts to promote collaboration have been extensive, many of its results have not met expectations, revealing a range of problems including discrepancy between the ideas behind and actual practice of collaboration between local governments and NPOs, as well as difficulties associated with intermediary organizations, financing, and the business proposal system. However, Japan’s experience with the idea of “new public administration”, the development of an environment which promotes collaboration, and the use of diverse incentive systems offer an important reference for Taiwan.