本論文嘗試利用國史館典藏之司法院、司法行政部等相關機關的一手資料，透過當時南京中央與臺灣往返之公文紀錄，以及當時各地方法院、地方檢察處等呈送之「年度政績比較表」等工作考核資料，考察當時法院接收的交接情形，探究接收時的具體運作過程。追溯政權移轉後，司法人事嬗遞、文化置換的變動軌跡，以瞭解當時臺灣接收的特殊性。期望能透過這樣的研究，追本溯源的瞭解戰後臺灣司法的轉型情形，並作為日後進行比較研究之基礎。

Using related archives in Academia Historica, this article details the process involved in the takeover of judicial establishments, such as Judicial Yuan and Judicial Administrative Bureau, in the early postwar years. The archives examined include the first-hand records of document exchange between Nanking, the then capital of ROC, and Taiwan; in particular, performance-evaluation documents submitted to Nanking by courts and prosecutor offices of Taiwan. This article traces the changes in personnel and handovers of assets in Taiwan to explore the unique features of such takeover. It is expected that the analysis can shed light on the transformation of the Taiwanese judicial system in the aftermath of World War II and contribute to further comparative studies.