自2020年以來，COVID-19大幅影響著全世界的運作模式，在嚴重的疫情之下，特別是休閒觀光產業更是遭遇前所未有的負面影響。不少住宿業，特別是溫泉旅館，因無法承擔龐大的資金成本及固定開銷，皆因而紛紛歇業。此外，「地方創生」是日本政府為了解決與減緩地方人口減少、地方人口老化、地方產業沒落以及城鄉差距日趨嚴重的現象，而臺灣目前同樣也面臨相同的困境。
儘管有許多學者都針對溫泉旅遊進行相關的研究，而大部分都是針對企業經營的成功要素以及風險來進行探究，且都是以量化來分析要素之間的相關性及顯著性，以試圖找出溫泉旅遊產業的關鍵成功要素。然而，這些關鍵成功要素通常都只考慮到企業本身經營的內部因素如何調整，即便有考量到外部因素，仍多為不可控因素。
另一方面，價值共創或者說眾多利害關係人之間的共創已經越來越受實務界及學術界所重視。然而，卻鮮少有相關的研究是以價值共創的理論視角來窺探地方創生相關案例。因此，本研究將引用價值共創的思維來試圖釐清地方創生實務案例，並以溫泉業做為本研究個案。
研究結果發現，地方創生協調者應透過平臺提升彼此互動與連結、凝聚具有相同共識的業者、跨產業策略聯盟、運用外部資源、年輕化客群、訴求溫泉資源公有化以及法規鬆綁。而地方創生參與者應隨時跟進時代潮流、結合當地特色、運用年輕力量借力使力、為合作夥伴展示其產品。

SUMMARY
Since 2020, COVID-19 has significantly affected operations around the world, with the seriousness of the epidemic having an unprecedented negative impact on the leisure tourism industry in particular. Many lodging businesses, especially hot spring inns, have closed down because they cannot afford the huge capital costs and fixed expenses. In addition, "Regional Revitalization" is the Japanese government's attempt to solve and alleviate the phenomenon of declining local populations, aging local populations, declining local industries, and the growing gap between urban and rural areas.
Although many scholars have conducted studies on hot spring tourism, most of them focus on the success factors and risks of business operations, and most of them analyze the correlation and significance of the factors quantitatively in an attempt to identify the key success factors of the hot spring tourism industry. However, these critical success factors are usually considered only in terms of how to adjust the internal factors of the business operation, and even if external factors are considered, they are still mostly uncontrollable.
On the other hand, value co-creation, or co-creation among multiple stakeholders, has become increasingly important in both practical and academic circles. However, there are few studies that use the theoretical perspective of value co-creation to look at cases of regional revitalization. Therefore, this study attempts to clarify the practical cases of regional revitalization by applying the thinking of value co-creation and uses the hot spring industry as the case study.
The results of the study show that regional revitalization coordinators should enhance interaction and connection through platforms, gather industry players who share the same consensus, make strategic alliances across industries, utilize external resources, promote younger customer base, demand public ownership of hot spring resources, and relieve legal regulations. The participant in regional revitalization should keep up with current trends, integrate local characteristics, use the power of youth to leverage their strengths, and showcase their products for their partners.

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