Energy efficiency improvement is one of the solutions to rising energy cost and environmental awareness. The promotion of energy efficiency in the industrial sector has become the top priority because of large energy consumption. Japan has an outstanding performance on energy efficiency: a number of industrial energy efficiency have dazzling performance ahead of the world. In addition to the improvement of manufacturing equipment efficiency, energy management and energy audit system play a key role to improve Japan’s energy efficiency. This study focuses on Japanese energy management and energy audit in industrial sector. Because Taiwan and Japan are both short of mineral resources, the analysis of Japanese energy efficiency policy and its management, focusing on the periods after 2008 Revised Energy Conservation Act that including the energy audit object changed and benchmark of energy-intensive industries, could be a reference to Taiwan.