This seminar aims to explore and show the cross-border smart cities projects developments, promote the exchange and sharing of data technology to facilitate international trade and government strategies implementation. The head of the Osaka Tourism Bureau from the Japanese government have been invited to share national-level case studies from Japan, as well as relevant enterprises to share practical cases of smart tourism, transportation, retail, economy, etc. in Taiwan, to assist the government in optimizing strategical projects. In addition, experts will exchange their point of views regarding the future opportunities and planning of smart cities with net zero and ESG concept.