Official record of GDP statistics in Taiwan began in 1951. Past Research has estimated the statistics through 1910 and 1950, but there was some flaw in the data of service sector, which has troubled researcher who are interested in the Japanese and early post-war period in Taiwan. This paper use value-added method and new data to estimate the service sector's output, the new estimation technic is rigorous and credible. The data show that fluctuation of output in the service sector was larger in the pre-war period then post-war period, while growth rate was larger in the latter. In 1918--1920 and 1941--1945, service sector declined in output. In addition, financial industry suffered decline in 1925--1930.
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