非營利組織的概念正式落實於我國，並開始蓬勃發展，應始於八○年代。在這之前，受到政治制度的封閉與當時法令的限制，多數的非營利組織僅是政府為宣傳政令而設立，或是地方仕紳慈善行為的延伸；八○年代以後，受到經濟起飛、生活水準提升、社會風氣開放，以及政治自由化之影響，非營利組織乃開始大量產生。然而，當時國內有關非營利組織的相關研究仍相當罕見，或許是因對非營利組織的陌生，在急欲瞭解該組織如何運作的情況下，幾乎所有論述的議題皆集中於經營管理面向的探討，對於非營利組織與政府部門間互動關係的討論似乎較為不足。 基於此，本文旨在探討非營利組織與政府的夥伴關係，並以日本為例，藉由分析該國非營利組織與政府互動關係的現況，來探討所面臨的問題。本文認為，非營利組織與政府間如欲維持良好的夥伴關係，需建立下列幾項原則：相互理解與信賴、維持對等關係、關係的公開、制訂非營利組織政策、改革行政體系，甚至提前合作的時間點於「政策規劃階段」。

The concept of nonprofit organization has been carried out in Taiwan and stepped into a booming development since 1980s. Prior to this term and under the restriction from the closed political system and law and decrees practiced then, the majority of domestic nonprofit organizations were established in the context of government's propaganda purpose of its decrees or established as a result of an extension of local gentlemen's charitable action; after 1980s, nonprofit organizations have been established spread due to booming economic development, higher living standard, liberal social customs, and political liberty. However, there still lacks related research concerning nonprofit organization in this country with this result to be attributed to unfamiliarity with such organization that leads to am emphasis on all issues concerning operating management under the circumstances that a better of understanding about how to operate this type of organization is urgent, and apparently it seems to be short of related discussion on interaction between nonprofit organization and the government. In view of these facts, this study aims to delving into the partnership between nonprofit organization and the government by taking Japan as a case study as well as exploring into the issues confronted through the quo status of interaction between nonprofit organization and the government of this country. This essay thinks that if it intends to keep good partnership between nonprofit organization and the government, principles given below shall be built: Mutual understanding and trust, making the relationship public, keeping reciprocal relationship, institution of nonprofit organization policies, reform of administrative system, and even putting the point of time for cooperation on "Policy planning stage".