近年來，越來越多學者重新檢視公私部門的意涵，挑戰傳統僵化的二分法區隔方式，將其重新詮釋，使得「公共」的概念更接近「社會」的範疇，不再完全由「政府」所壟斷。傳統「公」的領域也因民間部門或非營利組織的加入而使其意涵更為豐富與充實。 本文旨在分析日本地方政府促進非營利組織協力之法制內容與具體作法，探討當治理觀點運用在地方政府層次時，其所帶來之轉變，以及所可能產生的影響，期望藉此提供我國今後在建構非營利組織發展環境時的參考與借鏡。研究發現，非營利組織在協力事業上的參與可視為是地方治理過程中多元行為者的加入，代表一種新治理的形成。由個案研究得知，日本型協力傾向於「狹義」概念，強調協力雙方需有共同目的，並負具體責任與義務。另外，制度化、首長積極態度、地方政府員工意識改革與人才培育的重視，以及協力事業評價制度的建立等作法，都是促使非營利組織與之協力的重要方法，同時也是值得我國參考並學習之處。

In more recent years, more scholars have worked to review the signification of public and private sectors to challenge the traditional rigorous segment method for dichotomy by giving a reinterpretation, leading the "public" concept to be more accessed to the "social" scope and to be away from the government's total monopolization. The signification for traditional "public" realm will be more profound and solid with the participation by private sectors or non-profit organization. This essay aims to analyze the content of legal construction by Japanese local government to promote non-profit organization partnership and its concrete measures as well as explore the transitions resulted from the application of governance to local government and its influence, in the hopes of offering Taiwan for further reference when constructing the developmental environment for the establishment of non-profit organization. Findings would further show that participation in partnership undertaking by non-profit organization can be recognized as the participation by one with multiple behaviors in the process of local governance, representing the formation of new governance. Case studies will indicate that Japanese partnership is prone to a concept in "narrow sense, " stressing both parties of the partnership shall share the common goal as well as taken on the responsibility and fulfill the obligation. Moreover, systematicization, chief executive's active attitude, local governmental employees' awakening reform and valuing talent cultivation, and the establishment of evaluation system for partnership undertaking will be critical practices to prompt non-profit organization to build the partnership, as it will be worthy of drawing reference from Taiwanese government.