1930年代以後，日本加速推進其南進政策，臺灣成為日本的南進基地， 為培養赴中國華南、南洋發展的商業人才，遂於1937年成立高雄商業學校。 除招收臺灣島內學生外，還特別招收住在華南、南洋的日本人子弟，給予 免試入學的優惠，並設置南方教育資金，助其求學，可說是高雄商業學校 在配合日本的南進政策下，不同於其他學校的兩大特色，頗具特殊性。 日治之初，隨著日本國勢高揚，青年學子無不懷抱「海外雄飛」的願 景來到殖民地臺灣發展。經數十載的耕耘，終於開花結果，不但開創個人 事業成就，更將殖民地各項建設、學術研究推向高峰。此一「海外雄飛」 的願景，隨著日本南進政策的推進，也令臺灣的青年學子躍躍欲試，高雄 商業學校畢業生自不例外。況且，該校學生本就有不少來自華南、南洋， 畢業後返回僑居地就業者亦多，教育成效突出。較之其他商業學校，可說 有過之而無不及，重要性自不待言。 本文擬以高雄商業學校為中心，探究其創設緣由、教育目標、內容等 與日本南進政策之關係，並與臺北、臺中等商業學校略作比較，藉期對日 治時期臺灣商業教育之發展脈絡有更周延而完整的瞭解。

After 1930, Japan’s oversea invasion turned to southern Asia with Taiwan as the south-forward base. Kaohsiung, which located in southern Taiwan, was just the origin of south-forward policy. In 1937, after established Taipei and Taichung Commercial School, Japan set up Kaohsiung Commercial School as third one to cultivate commercial manpower to South China and Asia for war-time regime and propelling south-forward policy. To fulfill that purpose and match up south-forward policy, Kaohsiung Commercial School reserved 30 quotas for Japanese from South China and Asia with educational fund and exempt from entry examination. It was just the two special characters deferent from the other two schools. Notably, as Japan prospered, many youth in early Japanese colonial era came to colonial Taiwan for development with vision of “Fly to Overseas”, and bore fruits in personal accomplishments and contraction, research in colony after cultivating by decades. With advance of south-forward policy, this vision of “Fly to Overseas” also encouraged Taiwanese youth to be southern vanguard including Kaohsiung Commercial School graduates. Besides, many graduates were well-educated, came from South China and Asia and lived abroad for occupations, which was exactly the outcome that the school aiming at attracting Japanese youth in South China and Asia and the importance compared with Taipei and Taichung Commercial School. Therefore, centering in Kaohsiung Commercial School, this research aims at inquiring its origin, educational purpose, content and relations with south-forward policy, and comparing Taipei, Taichung and Kaohsiung commercial schools which in north, central and south Taiwan in educational purpose and achievements, to comprehend the context of commercial education in Taiwan under Japanese colonial era more completely.

高雄商業學校；雄商；海外雄飛；南進政策；戰時體制

Kaohsiung Commercial School；KCS；Fly To Overseas；Japan’s South Forward Policy；War-Time Regime