英文摘要
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Taiwan became Imperial Japan's very first colony after the victory of 1895. Before the factual landing in Taiwan, Meiji Government ordered Governor-General of Taiwan to conduct surveys of existing administrative systems in Taiwan before setting up a suitable and appropriate local administration system. In other words, with a preliminary principle of courtesy to local elites, Meiji Government conceived the governance over Taiwan as a modern administration under the rule of the Governor-General, who designed the whole system and assigned its officials. Before establishing a formal local administration system based on the results of the general survey, a decree on "temporary local officials orders of June 28, was first issued, according to 1895 which a "local officials system was implemented in April 1896. It was not until May 1897 that a total reorganization of the administration system was carried out. A middle government office "Benmusho" and a lower level "Gaisyosei" were created, making the local administration a system of three levels –District, "Benmusho", and "Gaisyo Sha's. The major function of "Benmusho" was to supervise and guide "Gaisyosei" which formed the basis of the tailor-made local administration of Taiwan This paper focuses on the discussions and establishment of basic local administrative units that Imperial Japan created specifically for the governance of its outer-territory Taiwan, trying to relate later development of local governments to the very initial construction. The government system in 1920 can be traced back to "Gun Ku Cho Son", the basic units that reflected the framework of "Benmusho" and "Gaisyosei" system.
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