過去關於日本殖民統治臺灣初期如何從軍政過渡到民政，特別是殖產興 業如何在全面武力鎮壓的脈絡下逐步推動，既有研究成果多未能詳加討論， 反而多主張自「兒玉－後藤」體制構築後，所有殖民政策的擬定，在事前都 有完善而詳盡的規畫，並能從臺灣總督府到各街庄一條鞭的被執行，毋寧帶 有「殖民萬能」色彩。 然而，日本作為後進資本主義國，乃是在本國資本主義發展尚未確立的 情形下領有臺灣。因此，臺灣總督府在缺乏殖民經驗跟本國資本積累並不充 分的前提下，尚須應付風起雲湧的武裝抗日團體，並基於財政考量發展各項 產業，這中間不僅必須經歷一摸索過程，我們亦可從此過程找到日本殖民體 系的破綻。本文指出，輕便鐵道這個曾經是臺灣最主要的地方交通工具，儘 管日本本國已有一定程度的發展經驗，但其從軍用轉為民營過程，臺灣總督 府與軍部卻存在步調不一的現象，遲至1909年才完成，且於1912年才制定了 管理法規。

In the paper, I would like to argue how Japanese colonial regime approached from military system to civil administration by the case study of light-rail in Taiwan. I couldn’t agree the Taiwan Governor General would be operated perfectly after the called “Kodama-Goto” system was been built what was strongly stressed before. Since I considered that Japan as a late developed Capitalist State was colonized Taiwan in very much unprepared. Furthermore, Taiwan Governor General need to advanced industrialization for financial purpose within against the armed rebellion by Taiwanese. Therefore, I found that it would be a circuitous process within the change of managerial right of Taiwan light-rail in early Japanese colonial period.

殖產興業；輕便鐵道；民營化；地方官廰

industrialization；light-rail；privatization；local government