日本政權進入臺灣後急於築路，導入近代路政制度的同時，長期展開道路調查，待各項準備工作完成後，便著手推動道路發展計畫。日治之初尚未課徵地方稅，臺灣總督府採異於日本國內之制，許可地方長官透過地方士紳動員民力修路。1898年8月制定「保甲條例」，改良後的保甲制度(Pao-chia System)與警察常度結合，強化此一殖民地特有的徵用體制，地方官廳得以透過此一有力的徵用體制動員民力遂行道路事業，清領時期由地方士紳義捐領導築路的傳統延伸至日治時期，臺灣人有識之士時常積極擬定計畫，自發性出資築路，充分展現臺灣人「向上進取」之近代性。亦即，臺灣人在築路事業中扮演重要的角色，無論是促成道路政策、計畫，或是付出勞力、土地、捐款皆無可取代。然而何以時有臺灣人起而反抗？實由於官方推行方式不當：1. 當局在市區改正的順序、徵地補償方式上有明顯的臺、日人差別待遇；2. 日本人未被編入保甲體制，可免除勞役、徵地、強迫捐款等壓迫；3. 道路工程圖利特定人士；4. 官方「使民不以時」、「過度勞役」。總之，吾人評價日治時期道路事業的成果時，必須檢視殖民當局的推行方式、臺灣人扮演的角色及其付出的代價；究明「殖民性」的同時方能較客觀地評價殖民統治下之「進步」與「發展」。

The Japanese regime is anxious to start road construction as soon as it was established in Taiwan. It introduced the modern road administration system, and conducted a long-term road survey. After proper preparation, the project of road development begins. In the beginning of the Japanese-ruled period, there was no local tax. The Taiwan Governor-General adopted a different policy from that in Japan, and it permitted the local government to build the road via the local gentries’ mobilization of the local manpower. In august 1898, the issue of Pao-chia Ordinance, which combined the Pao-chia system and the police system, empowered the capability of an attribute of colonization. The local government, equipped with the powerful conscription system, is thus able to start up road development. The local gentries’ donation and participation in road construction under the Japnese0ruled period can be traced from the Ching Dynasty. The Taiwanese elites take an active part in drawing up the plans, and they sponsor road construction spontaneously, which demonstrate great aspiration. In other words, the Taiwanese plays a crucial and irreplaceable role in road construction, both in the formulation of the road administration policy and the road project, and in their contribution of labor, land and money. But why are there frequent revolts? In fact, it was arose by the improper enforcement by the colonial government: 1. The colonial government took a discrimination between the Japanese and the Taiwanese in their priority order in the revised city plan, and in the compensation for land expropriation. 2. The Japanese are not included in the Bao-chia system, which exempts them from labor, land expropriation, and forced donation. 3. The road construction benefits a privileged few. 4. The colonial government mobilizes the people untimely, and overburdens them. In sum, the evaluation of the road construction under the Japanese-ruled period should take a view from both and sacrifice. Properly and objectively to evaluate the “progression” and “development” under colony would be a good approach to understand what the coloniality is.