新冠肺炎之爆發流行對各國產業帶來劇烈衝擊，對以中小型企業為主的傳統服務產業而言，更是帶來前所未有的經營困境。通常這類企業之競爭優勢來自於客戶與員工面對面互動形式及維持密切客戶關係，有鑑於不同國家之中小型服務企業應對疫情造成的健康危機之餘，亦同樣面臨急迫轉型求生的挑戰與困難，本研究旨在探討疫情下台灣和日本中小型服務業者所面臨的數位轉型挑戰與如何佈局以穩定並深耕客戶關係。本研究採個案研究法，以訪談法與次級資料進行資料搜集與分析，深入研究個案公司在數位轉型過程中所面臨的各種議題，本研究希望研究結果能對在新冠肺炎疫情衝擊下推動數位轉型之台灣和日本中小型服務業有所幫助。獲得研究結論如下：（一）導入數位互動取代傳統面對面之溝通模式，以確保服務品質；（二）透過科技與數位化工具改變企業工作環境；（三）以顧客為中心自下而上推動內部數位轉型，不需經巨幅組織變革之手段；（四）利用部分服務外包或導入數位工具和平台服務以加速數位轉型；（五）人力資源發展策略須結合數位轉型，以利於組織數位目標達成。

The sudden outbreak of Covid-19 disrupted businesses around the world. While businesses were affected by this pandemic, small and medium-sized enterprises (SMEs) in the service sector, which creates value through face-to-face services based on close relationships between companies and their customers, have been deprived of their most significant strength faced significant challenges. The service sector confronted this problematic situation through the means of digital transformation (DX). The promotion of DX is taking place under different circumstances in Taiwan and Japan.
This study uses in-depth interviews to focus on what difficulties SMEs in the service sector face and how they have used DX to address this situation. The study found that companies were suffering at (1) keeping service quality without face-to-face communication, (2) responding to changes in the work environment. As a way to deal with it by DX, (1) Implement DX by customer-oriented bottom-Up Implementation without significant organizational change, (2) Use outsourcing or implementing digital tools and platforms for rapid DX, (3) Adopt a strategic human resource strategy to enhance DX.
Based on the analysis results, this study hopes that it will be helpful to SMEs in the service sector in Taiwan and Japan to promote DX under the pandemic.

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