開港通商後臺灣也開始大量進口石油，隨著臺灣進入日治時期，日本內地所產的石油也移入臺灣，並與洋行、買辦主導進口俄國、美國的石油進行競爭，卻難以打開銷路，其中又美國石油為大宗，其次則是俄國石油以及荷蘭石油。為了保障日本石油在臺灣的市場份額，達到驅逐外國資本的目的，於1901 年提高石油關稅， 1904 年因日俄戰爭爆發，為了增加財政收入而增設石油消費稅，藉此打擊國外石油與增加稅收，讓日本石油價格能比國外石油低廉，進而擴大在臺灣的市場份額。本研究藉由檔案、海關資料、報紙資料等，爬梳臺灣進入日治時期後的國外石油進口情形，並了解臺灣市場中日本石油與國外石油的競爭情形下，保障其自身的開採需求。

After the opening of ports for trade, Taiwan began importing large quantities of petroleum. With Taiwan entering the period of Japanese rule, petroleum produced in Japan also entered Taiwan. It competed with Western trading firms and compradors dominating the imports of Russian and American petroleum, but struggled to open up its market. Among these, American petroleum was the largest, followed by Russian and Dutch petroleum. To safeguard Japan's market share of petroleum in Taiwan and achieve the goal of driving out foreign capital, petroleum tariffs were increased in 1901. In 1904, due to the outbreak of the Russo-Japanese War, an petroleum consumption tax was introduced to increase fiscal revenue. This was aimed at combating foreign petroleum and increasing tax revenue, allowing Japanese petroleum prices to be lower than foreign petroleum and thus expanding their market share in Taiwan. Therefore, this study utilizes archives, customs data, newspaper records, etc., to examine the situation of foreign petroleum imports into Taiwan during the Japanese colonial period, and to understand the competition between Japanese and foreign petroleum in the Taiwanese market in order to safeguard its own extraction needs.

石油進口;關稅;日俄戰爭;石油市場;消費稅

Petroleum Imports; Tariffs; Russo-Japanese War; Petroleum Market; Consumption Tax