日治初期臺灣茶葉貿易與日英交涉（1895-1910）

清領時期，臺灣開港後茶葉成為重要的出口商品之一。近代臺灣茶業發展與英國關係密切。1860年代，英商John Dodd改良臺茶，促進臺茶國際貿易發展，其後，英國洋行主導臺茶出口貿易，臺茶生產之金流和國際運輸亦與英國銀行、殖民地相關。1895年，據馬關條約，臺灣成為日本的殖民地和特別法地區。政權更迭後，日人著手建立新的法制，影響臺茶國際貿易。因應英國外交、社會壓力，日本發布「關於臺灣之宣言」，暫時維持清領時期各國在臺之權益，間接讓臺茶貿易持續興盛。日治之初，日本試圖限制清國人來臺，引發依賴福建茶工之英國臺茶貿易商的抗議，英國外交人員介入爭取英商權益，終使日本同意福建茶工來臺。1899年「日英通商航海條約」正式實施，日本得以自主規定關稅稅率，施行新的關稅法，因而影響臺茶國際貿易。臺灣總督府另制定「臺灣輸出稅與出港稅規則」以規範臺灣之關稅，臺灣出現別於日本本土之稅率，導致「臺茶出口稅」爭議發生。英國臺茶貿易商抗議臺灣總督府課稅不公，引起日英外交交涉，最終爭議未能解決，日本成為最大的受益者。藉由日治初期的臺茶涉外事件，可見日英外交交涉之變化，隨著日本在臺規範更加完善，更有能力因應來自英國的外交壓力。

關鍵字

日英交涉；清國茶工；關於臺灣之宣言；日英通商航海條約；臺茶出口稅

並列摘要

The purpose of this study was to investigate the international incident of Taiwanese tea trading between Japan and Britain in the early Japanese colonial period in Taiwan. Taiwanese tea was one of most important export commodities in Taiwan under the ruling by Qing dynasty. Modern Taiwanese tea industry was managed by Britain. In 1860s, British merchant John Dodd improved the quality of Taiwanese tea and promoted its international trading. Afterwards, British companies were leading in Taiwanese tea export. British bank was the main financial source for Taiwanese tea industry. In 1895, Taiwan became the colony of Japan and was ruled under special laws. Japanese established new laws influencing the international trading of Taiwanese tea. Japanese government published a declaration to maintain the equity of treaty between western countries and Qing government because of social and political stress from Britain. This declaration resulted in Taiwanese tea trading to continue to thrive. In the early Japanese colonial period, Government-General of Taiwan tried to restrict Chinese from entering Taiwan. It brought the protest from British companies which depended on Chinese tea workers. To help British companies, British foreign officers negotiated with Japanese government. As a result, Japan agreed with British companies for employing Chinese workers. Because of the “Treaty of Commerce and Navigation between Great Britain and Japan” commenced in 1899, Japan created a new law of tariffs. However, Government-General of Taiwan legislated a unique tariffs law specific for Taiwan, in which the tariffs were different from those in Japan. British merchants protested the tariffs difference. We call this incidence “Formosa Tea Special Duty”. The “Formosa Tea Special Duty” was not solved eventually. Japan became a beneficiary in this incident. This study concludes that while Japan completing the laws and system in Taiwan, it gained more capability of responding to diplomatic pressure from Britain.