The paper conducts qualitative research and uses Food Company T (an assumed name) as an example. The operator of Food Company T is with a background of Taoism. However, he chose to take refuge in the Buddha in the end, passionately promoting vegetarianism. The article produces an interview paper about the method of how the operator actually integrates Buddhism into the business operation. Therefore, the research uses the interview paper, in-depth interview method, questionnaire survey, and literature review as the basis for data collection and analysis for a complete discussion on the link between vegetarian business operator and religion. Focusing on the spiritual part of the religion and carrying out detailed analysis and reports, the relevance between the operation of vegetarian business and Buddhism is established. The chapters of the article cover introduction, types of vegetarian business in Taiwan and the entrepreneurial process of Company T, the relationship between vegetarian business operator and religion, reflection from the vegetarian business operator and spiritual vision, and conclusion. The relevance between operators of vegetarian business in Taiwan and religion was discussed in sequence starting from the case study where the subject started to be in touch with religion, whereas the catering service for both vegetarians and non-vegetarians was the operation intention in the early stage of entrepreneurship, business transformation to vegetarian restaurant only occurred in the later stage of the operation due to the compassion generated from the step by step realization of dharma, the recent business move towards multidimensional operations, creation of unique business substance with religious Zen atmosphere by exercising belief and faith, to the application of the doctrine to the whole departments of the organization in order to achieve the ideal of sustainable operation. The result of the research reveals the value that the operator of Company T held is affected by the Buddhism after he starts to learn more about Buddhism. In terms of implementation, the special cookery is equipped with the features that are not able to be found in other restaurants. The approach of the practice and its result is analyzed and demonstrated by the summary of customer feedback. The customers of vegetarian diet are mainly female, and vegetarian diet contains the meanings of health preservation and good health. In order to extend it to the areas of religion and economy, one vegetarian industry is selected as the source of information. Research subjects are the operators from the above industry. While facing all sorts of trials during the process of entrepreneurship, they all have been given special tasks with religion as the core theme. This acknowledges that a person can confirm the value of the existence of life through religion as the medium. While people realize the nature of their own lives, they enrich spiritual connotation of the religion. As long as operators set an example by personally taking part in their life practices, the competitive advantage and success of the business will definitely be able to be created. Through this paper, the operation of vegetarian business provides another thinking dimension for people in today’s world.
