日清・日露戦後の台湾植民地財政と専売事業 : 阿片と樟脳を中心に

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In 1897, after Sino-Japanese War, Taiwan colonial finance was established as Tokubetsu Kaikei meaned special account. After Sino-Japanese and Russo-Japanese War, the profits of monopoly system in Taiwan, especially from Opium, Camphor and Tabacco, occupied more than a half of total annual tax revenue. In general, the key of succeeding monopoly system is the exclusive supply of monopoly goods by colonial government, therefore, illicit buying and selling must be strictly prohibited. So, also in Taiwan, Opium monopoly system had accouted huge police expenditure. In case of Camphor, police protected getting material frees of Camphor by manufactures. Moreover, as the profits of Camphor monopoly had depended on its exportation, competitive goods in world market must had been excluded or controlled their prices in order to sell Taiwan's Camphor. Japanese Camphor as competitive goods could have been controlled under Japan-Taiwan common monopoly system, but Chinese or artificial ones couldn't managed. Therefore, they consequently threatened Taiwan monopoly system. In process of circulation of this system, Mitsui Bussan Co., Samuel-Samuel & Co., and Suzuki Shoten Co., Japanese and English trade company had been responsible for importing Opium material and exporting Camphor. In Sino-Japanese postwar, Taiwan colonial finance was protected, for example, by Camphor common monopoly system. But after Russo-Japanese War it was reorganized. Namely, general account of mother country closed support money so long conpensated the lack of colonial revenue. Also Taiwan finance was forced to transfer sugar consumption duty sharing Japanese consumption. So Taiwan needed new revenue, Wine monopoly system had been introduced in 1922.
政治経済学・経済史学会の論文
1990-10-20

日清・日露戦後の台湾植民地財政と専売事業 : 阿片と樟脳を中心に

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