台灣高鐵設計、興建的過程當中，融入了東方及西方的元素，這些與日本新幹線設計不同的地方，日本向台灣高鐵公司提出了其中26項較大的差異點要求變更設計，因環境、氣候及鐵道文化背景的不同，台灣高鐵公司始終沒有同意變更，日本透過了過種管道及方式要脅、施壓，甚至不惜要毀約停工等各種激烈的手段表達抗議，後來經過了台、日雙方的政府居中協調，雙方才達成共識，使台灣高鐵順利完工通車。
台灣高鐵通車初期，新聞媒體對於台灣高鐵的負面報導，使得國人對於台灣高鐵沒有信心，且產生了恐慌，本研究將深入探討台灣高鐵設計、興建過程當中，所產生之26項差異，後來26項差異協商的過程，及台灣高鐵通車之後對營運所產生的影響。

During the design and construction periods of Taiwan High Speed Rail which combined both eastern and western elements, 26 major design differences were raised by Shinkansen to cope with the disputes caused by the different conditions about environment, climate and railway culture between Europe and Japan, However, Taiwan High Speed Rail Cooperation (THSRC) did not agree with those design change requestes throughout the project disregarding any intensive action of protest, such as threatens, even tried to stop the construction works. After coordinated by both governments of Taiwan and Japan, a consensus was finally reached and the Taiwan High Speed Rail project could be completed and get into commercial operation.
At the beginning of the revenue service stage of Taiwan High Speed Rail (THSR), some negative reports were made by the media that people lose their confidence in THSR and therefor caused panic. This study will explore the negotiation processes about those 26 technical differences and their impacts on the commercial operation of THSR.