In the end of 19th century, imperialists' tariff policies to colonies: one was to include colonies in the national tariff circle which was named as Tariff Assimilating Doctrine and one of the representatives was France. The other was to establish independent tariff system in colonies which was named as Tariff Adapting Doctrine and one of the representatives was England. Japan was the follow of the imperialism. Its colony tariff policy was similar to the French Tariff Assimilating Doctrine. However, there is a quite difference between Japan and France. This author compares the differences of tariff assimilating policies between Japan and France. Based on the comparison, the author highlights the inconsistence on the pace of policy and economy during the assimilating doctrine of the Japanese occupation period.