Summary: | 碩士 === 嶺東科技大學 === 財經法律研究所 === 103 === A procedure is Monopoly business in Taiwan initiated at 1897 and until monopoly bureau established at 1907, it handled monopoly system exclusively. Salt, camphorsulfonic, tobacco, matches, liquor, ethanol, gasoline and measurement total 9 monopoly sales categories been developed successively. The purpose of monopoly system is mainly concentrate on fiscal income to create huge benefits for the country. Therefore, monopoly benefits actually included related commodity tax, business tax and business income tax except the profit transferred to exchequer by monopoly bureau.In order to gain maximum financial profit, Japanese rulers strictly controlled both production and sales end, therefore, the material control leads to deeper society control and monitor via monopoly system. Furthermore, purpose of monopoly system development varies during different stages, expand financial resources during peace time and monitor Taiwan material status during war to supply Japanese invasion.
Literature analysis has been on this research to study on monopoly system developed in Taiwan during Japanese colonial period. Three results found as below:
1. State apparatus fully controlled all related material status.
2. To successfully rule the colony via material control.
3. To effectively reach the purpose that Taiwan actually supports Japan and Greater East Asia Co-Prosperity Sphere through material control.
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