由臺人土地資本到日本財閥資本：日治時期臺灣製麻株式會社之經營

郭立媛(Li-Yuan Kuo)

指導教授 ： 林玉茹

國立臺灣師範大學/文學院/臺灣史研究所/碩士(2012年)

摘要

臺灣製麻會社是1905年以大租補償金所成立的純臺灣人資本會社，之後經歷1912年的增資改組，日本安田財閥的資金、人才與技術開始進入台灣製麻會社，並逐步取得會社的經營主導權；爾後到了戰爭時期，臺灣製麻會社除了配合國家的黃麻增產政策欲達到黃麻原料自產自足的目標，同時也因為實行經濟統制的緣故，最終在1944年被帝國纖維會社合併。
透過本文的研究可以呈現該社不同階段的發展及三項重要的意義。首先，臺灣製麻會社是臺灣第一家從土地資本轉為工業資本的會社。1905年6月配合改善臺中地區長期以來的米榖包裝問題，以大租補償金成立臺灣製麻會社，並明令由臺灣人獨立投資成立，日人資本不得參與。
其次，該社的發展，呈現出其由純臺人資本的新式會社到完全被安田財閥掌控的過程。1912年12月，臺灣製麻會社重新增資改組，引入日本安田財閥的大量資金，也可視為安田財閥勢力進入殖民地臺灣的開端。安田財閥的勢力，從早期的三分之一逐漸上升為過半的董監事人數。直到1942年因為戰時經濟統制的逐漸收編和壓縮，林獻堂辭去董事長與董事之職，此也意味著臺人董監事完全退出臺灣製麻會社的經營權。
再者，由製麻會社的經營和發展，得以見其與國家政策密切相關。1930年為了因應滿州麻袋輸入臺灣免關稅的競爭，總督府開始規定改用一百斤的麻袋包裝，同時鼓勵各製麻會社成立麻袋共同販賣組合，統一制訂價格。此外1934年以後，關於黃麻原料的獎勵種植計劃的實施，從中也得以看見米榖與製麻產業之間存有一種既競爭又互惠的連帶關係。

關鍵字

臺灣製麻株式會社 ； 大租補償金 ； 米穀包裝 ； 臺人資本 ； 安田財閥 ； 黃麻

並列摘要

Taiwan Jute Manufacturing Company was at first a purely Taiwanese capital company established in 1905 based on the Compensatory Payment for Grand Lease Holder. Then, after the extension of capital and reorganization in 1912, funds, personnel and technology from Yasuda Zaibatsu of Japan flowed into Taiwan Jute Manufacturing Company; as a result, Yasuda Zaibatsu gradually earned dominate power in the company. Afterward during the World War II period, Taiwan Jute Manufacturing Company operated in accordance to the government’s jute yield increasing policy to achieve the goal of jute material self-sufficiency. Under the government’s unified economic domination during the war, Taiwan Jute Manufacturing Company was finally consolidated into Empire Fiber Company in 1944.
The research reported in this paper explores different stages of development and three significance of the company. First, Taiwan Jute Manufacturing Company is the first company transferring land capital into industrial capital in Taiwan. Taiwan Jute Manufacturing Company was founded on the Compensatory Payment for Grand Lease Holder in June 1905 in coordination to the attempt to ameliorate the problem of rice and grain packing which had lasted for long in Taichung region. The government hence decreed explicitly that the company should be founded independently on Taiwanese investments without participation of Japanese funds.
Secondly, development of the company shows its changing process from a new-patterned company of purely Taiwanese capital to a company entirely dominated by Yasuda Zaibatsu. After the extension of capital and reorganization of Taiwan Jute Manufacturing Company in December 1912, a great amount of funds from Yasuda Zaibatsu was drew into the company, it could be seen as the outset since which the power of Yasuda Zaibatsu entered colonial Taiwan. The power of Yasuda Zaibatsu could be seen on the number of their directors in the company, which gradually rose from about 30 percentage in the early phase to over half of all directors. In 1942, due to the incorporation and compression of the war time unified economic domination by the government, Lin Hsien-tang resigned his position as chairman and director of the company, which signified the complete withdrawing of Taiwanese directors and supervisors from the right of company operation.
Moreover, the company’s close relationship to the government’s policy could be seen from the operation and development of Taiwan Jute Manufacturing Company. In 1930, in respond to competition with sacks from Man Zhou which were duty free to Taiwan, Taiwan Governor's Office started regulating the sack packing to 100 Taiwanese catty, in the mean while encouraged jute manufacturing companies to form sack jointly selling corporation and to set up a unified price. Besides, the implementation of jute material planting reward scheme showed the competing as well as reciprocal relationship between the two industry of rice grain and jute manufacturing.

並列關鍵字

Taiwan Jute Manufacturing Company ； Compensatory Payment for Grand Lease Holder ； rice grain packing ； Taiwanese capital ； Yasuda Zaibatsu ； jute

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