While the number of cross border acquisitions between Taiwanese and Japanese companiesis increasing, I raised the following three questions. •How Taiwanese companies make a success in Mergers and Acquisition of Japanese companies? •How M&A or partnerships between Taiwanese and Japanese companies benefit both countries? •What are the key success and failure factor of M&A in Japan? In order to answer the above question, this thesis focuses on mergers and acquisition between Taiwanese and Japanese companies to revealhow we manage the future deals and make it successful. In this thesis, I studied the several cases and analyze these from the viewpoint of business strategy, finance, capability and cultural aspects.In addition, I considered how I behave when I face the deal of mergers and acquisitions. Successful cross-border M&A between Taiwan and Japan increase and these cooperation will bring certain advantages to both Taiwan and Japan. I believe that our cooperation can generate more synergies by utilizing their strength and capabilities.I hope both Taiwan and Japan can complement each other to survive in Asian Market.