| 摘要: | 日本自1930年後，開始進入長達十五年的戰爭期。臺灣的專賣事業，向來是總督府財政上的重要支持。本文嘗試利用當時總督府與專賣局的相關檔案與文書，探究進入戰爭時期的專賣事業，主掌局務的局長及課長級官吏，在公開論述上有何特色？另外，也將試圖了解此時期的專賣局，在重要政策上的決策經過；對下形成政策的方式及專賣取締的執行情況。 經由研究分析發現，1930年後的專賣局局長與課長級官吏，多數為東京帝國大學畢業者，透過高等文官考試合格與在臺多年的地方與總督府歷練，在總督府專賣局內規畫或執行了各種開源節流的政策。在決策上，專賣局長與各課長會透過官署長會議，聽取基層的意見，並加以研究或做為專賣局決策的標準之一。而臺灣總督府，雖對內為土皇帝，但在其上仍需受拓務省監督，故專賣局所提決策，除向上提報臺灣總督府外，更需向上與拓務省、大藏省等單位溝通。目前看來，真正的決策權，是在中央部會甚至是內閣手中，總督府下的專賣局能發揮的空間其實極為有限。從1930年後的專賣成效來看，專賣事業主要以增加總督府收入為主，其間亦含有差別待遇的現象存在。雖然，在基層的官署長也曾建議增加以臺人為多數的雇傭員待遇，但多數時候，資本與利益均在日本人手中。而這樣的差別待遇，即使在戰爭後期，在專賣的取締上，仍然可見。After 1930, Japan had been starting the 15-years war period. Taiwan's monopoly business had always been an important financial support for the Taiwanese governor-general's office. This study explores what the specific features of the Monopoly Bureau chief and section chief level officials in the public discussion on monopoly business during the war period, and use the relevant files and documents of Monopoly Bureau and Taiwanese governor-general's office. In addition, this study also tries to comprehend the decision-making process on major policies, the way on formation of policy, and the ban Implementation of the Monopoly Bureau during the war period. By research and analysis, the study found that after 1930, the majority of the monopoly bureau chief and section chief level officials had graduated from Tokyo Empire University. And by passing the higher civil service examination and primary experience for many years in Taiwan, they had planned or enforced a variety of policies to increase income and decrease expenditure In decision-making, the Monopoly Bureau chief and the section chief had been listened to the grassroots views through meetings, and to study or to be as one of the criteria of Monopoly Bureau in the decision-making process. Moreover, it internally been the tyrant on the Taiwanese governor-general's office, but it still been supervised by Ministry of Colonial Affairs. Therefore, the decision-making which had been referred by the Monopoly Bureau, in addition to submit to the Taiwanese governor-general's office ,but also to upward communication with the Ministry of Colonial Affairs , the Ministry of Finance ,and other Sectors. Now it seems that the real decision-making power had been the central ministries and even been in the Cabinet, but in fact, the Monopoly Bureau of Taiwanese governor-general's office had been extremely limited display. View from the effects of the monopoly after 1930, monopoly business had been mainly to increased income for Taiwanese governor-general's office, but it had been discriminatory treatment. |
