The Taiwanese government promotes service-oriented smart government. Such digital transformation is also the current focus in other advanced countries. This trend has sparked extensive discussion in industry, government, and academia. However, little research in Taiwan has studied the correlation between strategic alignment and service-oriented smart government performance, role of strategic alignment in government performance, or moderating role of IT governance. This study quantitatively investigates the correlation between service-oriented smart government performance and strategic alignment as moderated by IT governance. This study has demonstrated the positive relationship between performance and strategic alignment. However, the moderating effect of IT governance has not been verified. This indicates that the Taiwanese government has likely not paid much attention to the role of IT governance in the effect of alignment on performance for its informatization. This research finding is somewhat different from a situation where advanced countries are increasingly focusing on IT governance. The study's results will contribute to the development of Taiwan's service-oriented smart government. Future domestic development of informatization must consider the role of IT governance.