Under the business environment of keen competition, all enterprises have the needs of strategy planning and operation to maintain global competitive advantages. This is because planning and implementation of sophisticated management strategy greatly influences the success or failure of business development. The actual examples of the excellent enterprises of many countries are all the valuable materials which provide practical insights for us to learn sophisticated management strategies. This paper investigates the recent management strategy and renovation of top Japanese enterprises, and attempts to propose a feasible research framework in order to promote the understanding of the management tendencies of Japanese enterprises. This research framework can also enable us to enhance the successful probability of competing or cooperating with Japanese enterprises, and can serve as the groundwork that helping Taiwanese enterprises consider the future management strategy profoundly.