Abstract
This study employs field research and in-depth interviews among the owners of independent bookstores, specifically relating to the similarities and differences between Taiwan and Japan in three aspects: passing down values, range of services, and regional segmentation. Furthermore, we divided up the target readers into three types. Either they belong to a community or a social group, or they are random tourists. Lastly we pinpoint the three constructs for formation of an independent bookstore: core values, the creation of style, and target group.