Taiwan has gained some initiative in conducting relations with Japan since Ma Yingjiu took office，for the reason that it is not necessary for Taiwan to make effort to wining supporting from Japan in confronting the mainland in the context of the improving cross-strait relations. Meanwhile，the improvement of cross-strait relations also provides room for the development of Taiwan-Japan relations on the level of business affairs. Both Japan and Taiwan take the opportunity to strengthen the economic and cultural ties with each other，while Japanese government also proposes and promotes the Japanese version of “the law of relations with Taiwan”，attempting to gain some political breakthrough in conducting relations with Taiwan.