近幾十年來在台灣消費市場，有許多日本品牌跨海來台設立分駐點，以餐飲及服飾業能見度最高。2014年日本快時尚眼鏡連鎖品牌「OWNDAYS」來台發展，顛覆既有傳統眼鏡店的經營模式，強調品牌設計、快速取件、價格透明吸引消費族群。隔年日本第三大眼鏡連鎖品牌「JINS」進駐台灣。根據中華民國鐘錶眼鏡同業公會統計，2018年止全台灣眼鏡店鋪約5,240家，其中1,158家為連鎖店之經營模式，餘約4,082屬於地方小型連鎖及獨立眼鏡店。在如此競爭激烈環境下，外資企業仍然對台灣市場充滿投資意願。
日本出生率下降和人口老齡化問題導致消費市場結構發生變化，國內營業狀況持續萎縮，許多當地企業早已為此展開因應對策，以解決因高齡化、少子化衝擊導致內需市場衰退問題。從個案母公司成立海外子公司為架構，深入研究子公司設立過程，包含資金籌備規劃、人員組織、證照申請、建立標準作業流程、物流中心規劃、庫存管理等面向進行說明，運用知識移轉與管理矩陣之研究理論與個案進行相互研究印證。
本研究主要探討，新設立的海外子公司如何從母公司獲取移轉知識又如何在地適應，子公司在創立過程中以母公司標準作業流程為基礎，先行導入「管理流程」移轉母公司資源，進而開始建置傾向在地適應的「營運流程」。創價流程的完整性影響子公司的決策與知能，因此逐漸降低對母公司的資源依賴程度，子公司產生決策力與獨立性發展在地創新，同時與母公司流程整合，進而維持品牌的全球性策略。

In the consumer market, many Japanese branded companies have set up branch offices across the sea to Taiwan, and most seen are with the catering and apparel industries in the past decades. In 2014, Japan's fashion eyewear chain brand "OWNDAYS" came to Taiwan, subverting the existing business model of traditional eyewear stores, emphasizing brand design, fast pickup, and transparent prices to attract consumers. The next year, Japan's third largest eyewear chain brand "JINS" also entered Taiwanese market. According to statistics from the Watch and Eyewear Association of the ROC, there were approximately 5,240 eyewear stores in Taiwan as of 2018, of which 1,158 are chain store business models, and the remaining approximately 4,082 belong to small local chains and independent eyewear stores. In such a highly competitive environment, foreign-funded enterprises are still keen to invest in the Taiwan market.

The decline in Japan’s birth rate and the aged tendency of population have led to changes in the consumer market structure. The domestic business operations have continued to shrivel. Many local companies have already launched countermeasures to solve the problem of decreasing domestic market demand due to the impact of aging and low birth rates. From the case of the parent company’s establishment of overseas subsidiaries as a framework, this study elaborates in depth of the subsidiary establishment process, including capital preparation, personnel organization, license application, establishment of standard operating procedures, logistics center planning, inventory management, etc. The research theory of management matrix and case study confirm each other.

This study mainly discusses how newly established overseas subsidiaries acquire knowledge transferred from the parent company and adapt locally. During the establishment process of the subsidiary company, based on the parent company’s standard operating procedures, the company first introduces the “management process” to transfer the resource from the parent company. Then further begin to build "operational process" that tends to adapt locally. The integrity of the price book process affects the decision-making and knowledge of the subsidiary, so it gradually reduces its dependence on the parent company’s resources. The subsidiary builds up decision-making power, increases the independence and develops local innovation. It not only integrates with the parent company’s process, but also complies with the global brand strategy.

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