19世紀末帝國主義者對殖民地所採行的關稅政策大致可分為兩種：一種是將殖民地納入本國關稅圈內，稱為「關稅同化主義」，可以法國為代表；另一種則是在殖民地採取獨立的關稅制度，可名之曰「關稅適應主義」，英國為其典範。日本作為帝國主義的後進，其殖民地關稅政策雖較傾向法國式的關稅同化主義，惟進一步細究，日、法間仍有相當程度的差異。透過本文的研究，可以對比出日、法關稅同化政策間的不同之處，也突顯出日本治臺時期的同化主義，在政治與經濟上的步調並不完全一致。

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.