本調查以在台六家日商合計92名台灣員工為對象，針對日本人上司的行為之感受實施總計21項目之異文化溝通調查。得知結果如下：(1)台灣員工回答感到文化差異的比率高於感到困難的比率。感到文化差異的比率高於五成的項目有7項，感到困難的比率高於三分之一的項目有9項。(2)對日本人上司的行為感到文化差異且困難的項目中，《和日本上司溝通》及《日本上司決定事情所花費的時間》兩項目上比率最高。(3)台灣員工對日本人上司的行為不感到困難的項目中，包含《稱讚方式》《守時習慣》《工作分配原則》《不用等待指示員工也可以積極完成工作》等四項。(4)台灣員工認為日本人上司的行為是我們該學習的比率幾乎只有百分之十到二十之間，日本文化架構的取得尚未有明顯的成效。(5)有關人際關係之文化差異感受度和年資深淺有關，有關業務進行之文化差異感受度則是和有無留日經驗有關

The present study conducted 21 questionnaire items upon 92 Taiwanese employees, spreading across six Japanese companies in Taiwan, focusing on their responses to Japanese superiors' actions and attitudes, with the following results: 1. The rate of detecting cultural differences is higher than difficulties. In the questionnaire, seven items reached consensus among half of the interviewed; nine items reached more than one third among the interviewed. 2. In the category of feeling cultural differences plus difficulties, two items with prominent results are: ＂Communicating with Japanese superior＂ and ＂Japanese superiors' amount of time spent on reaching decision＂. 3. The category of not encountering difficulties includes: ＂Compliment methods＂, ＂Habit of punctuality＂, ＂Principle of task distribution＂, ＂Completing work without direction＂. 4. Only ten to twenty percent of the interviewed consider Japanese superiors' actions and attitudes serve as exemplary models. Apparently, the acquisition of Japanese cultural structure hasn't yet produced evident results. 5. For interpersonal relationships, Seniority is correlated with the degree of cultural difference; for transaction of business, the experience in studying abroad is correlated with the degree of cultural difference