Though United States has been the most important factor influencing the foreign relations of Japan and Taiwan since the Cold War era, because of their geopolitical position, historical experience of colonialism, and the interactions between social elites and economic regimes, however, Japan is now obviously one of the crucial quasi-alliance to Taiwan. In this paper, I will analyze the so-called ”special relationship” through the U.K.-U.S. interaction firstly, then describe the historical development of the relation between Japan and Taiwan, and try to observe the possible framework between them in the future.