The organizational learning is demonstrated not only by intraorganizational learning but also by interorganizational learning. On the basis of the relationship among leaning, memory, and capability, this study attempted to confer the course of relationship learning and the identical elements operation of relationship memory on organizational learning capability. This research focused the investigation on the firms which have signed the contract with the Incubation Centers for Small and Medium Enterprise Administration (SMEA), Ministry of Economics Affairs (MOEA). An investigation of total 550 questionnaires, and 249 effective samples were collected. The major findings of the study are as follows. The knowledge dissemination of relationship learning has significantly positive impact on various types of memory. The cognitive perception and potential transformation of relationship memory have significantly positive impact on the formation of organizational learning capability. And the knowledge dissemination and information sharing of relationship learning have significantly positive impact on the formation of organizational learning capability. According to empirical results, the conclusions and suggestions for future research are discussed and provided.