臺灣史學界針對晚清到日治初期的土地改革事業已有許多討論，但多數研究並未深究這兩次改革所涉及的國家統治體制之不同性質。本文認為欲考察兩次土地改革事業對於臺灣土地制度及土地法律近代化的影響，須同時關照其所涉及的國家統治理性之轉型。本文首先比較晚清清賦與日治初期土地調查的實施過程：從政策規劃、組織邏輯與調查方式等面向，指出晚清家產官僚制與日治初期科層官僚制的統治理性，如何分別支撐清賦事業與土地調查事業的各自展開，藉以詳細說明兩個事業的不同內涵。其次，比較兩個事業的具體成果及其影響：指出清賦事業完成後，臺灣的土地行政與稅收體制雖有某種程度的統一化，但土地行政與法律文化仍然維持傳統的樣態，因此國家間接支配社會與人民的傳統統治理性並無改變；與此相對，土地調查事業完成後，經由臺灣堡圖、土地臺帳與土地登記制度等土地行政制度的建構，以及臺灣舊慣調查、慣習研究會等新的法律知識體系與組織的創設，臺灣社會不僅土地法律文化得以近代化、人民的土地所有權獲得有效的保障，且確立國家直接支配社會與人民的近代統治理性。

Though historical studies on land reforms of Taiwan in late Qing Dynasty and in early Japanese colonial era are plentiful, few have explored in depth the different nature of the governing regimes introducing these reforms. This paper argues the necessity and significance of highlighting the transformation of governmentality involved in these land reforms when examining their impact on the modernization of land system, land laws and land management in Taiwan. Firstly, the implementation processes of Liu’s land reform and Gotō’s land survey are compared in terms of policy planning, organizational logic and investigation methods to shed light on how the traditional governmentality of patrimonial bureaucracy in late Qing and the governmentality of modern bureaucracy in early Japanese rule supported respectively the execution of these two land reforms. Secondly, the concrete achievements of the two reforms and their influences are compared to indicate that although the land administration and taxation systems in late Qing were unified to a certain extent after the completion of Liu’s reform, the land administration and legal culture still maintained the traditional style. In other words, Qing officials continued to govern local society and the people indirectly with traditional governmentality. In contrast, upon the completion of Gotō’s land survey, the modern land administration system, including the atlas of Taiwan (Taiwan Hozu, Taiwan-Baotu, 臺灣堡圖), the cadastre and the land registration system, was established, and new organizations of legal knowledge such as the Committee on the Investigation of Taiwanese Old Customs (Taiwan Kyukan Chosakai, Taiwan-Jiuguan-Diaochahui, 臺灣舊慣調查會) and the Research Association of Taiwanese Old Customs (Taiwan Kyukan Kenkyukai, Taiwan-Guanxi-Yanjiuhui, 臺灣慣習研究會) were also instituted. With these new establishments, land tenure was modernized and land rights could be validly protected. All these accomplishments enabled the government to exercise direct rule over local society and the people with modern governmentality.