在全球競爭日益激烈下，各國紛紛透過FTA或RTA整合的形式，促進經貿合作與發展並提升產業競爭力。但是FTA的有效使用上則尚存在許多課題有待解決。本次研究從使用者角度以日本企業使用FTA/EPA面臨的問題為例探討相關問題的癥結所在以及企業的改善建議與政府的因應措施。 從本研究可知日本企業使用FTA/EPA的實務面問題大多環繞在FTA排他性的原產地規定設計所形成的義大利麵碗效應及抵銷作用以及，FTA特惠關稅階段性減讓設計與MFN優惠關稅間所形成的逆轉現象等問題上。針對此等問題整理出日本企業提高使用EPA特定原產地證明書的便捷性、修改EPA協定內容促進使用率、特定產地證明書的運用注意事項等的改善意見，以及政府統一特定原產地證明書核發機關、運用AJCEP原產地累積原則擴大製品適用EPA優惠關稅之認定資格、減輕抵銷作用、事先公告逆轉現象等的因應對策。 最後期望能藉本次研究能對我國現今積極推動FTA之際，提出可採行及預防的因應策略，以達到事半功倍之效。 This research paper has thoroughly discussed the function of FTA from the prospect of a Japanese cooperation and the responses of how the government should react to solve the deficits rose from the implementation of FTA . As concluded from this paper, major barriers faced in the implementing of FTAs by Japanese cooperation are the Spaghetti-Bowls phenomenon and the reversal phenomenon between FTAs’ preferential tariff arrangement and MFN systems. In order to overcome these barriers, Japanese government employs the measurements of encouraging Japanese cooperation to alternate the EPA origin certificate which based on AJCEP cumulative Rules of Origin to contract the Spaghetti-Bowls phenomenon, modifying the content of EPA agreements in order to improve the utilization matters requiring for Specific origin certificate, integrating the domestic approval institutions for special origin certificate, mitigating the counteracting effect of preferential tariff provision, and announcing the products of the reversal phenomenon in advance。 Finally, this paper is expected to examine the issues raised with FTA which executing by the government currently and made recommendations to overcome the associated issues, thus boost the positive effect of FTA as a whole.
