1898年9月，台灣總督府創設臨時台灣土地調查局，啟動土地調查事業。在此之前，劉銘傳在1886年曾推動淸賦事業，重新丈量台灣的田園面積。總督府的丈量結果比劉銘傳所丈量的面積多出約41%，兩次丈量結果的差異，本文稱之爲「隱田」。台灣各地區隱田比率不同。本文發現，平均每甲產量低以及執法效率低的地區，隱田比率較高。本文將隱田細分爲三種型態進行分析，發現產權較明確者所占比率較高，顯示地主關心隱田被查出的後果。1905年，土地調查事業完成之後，台灣的土地產權制度現代化；土地爭訟案件相對減少，土地交易相對增加，反映產權制度革新對經濟發展的正面影響。

In September 1898, the Japanese Colonial Government in Taiwan began a cadastral survey. About ten years earlier, Liu Ming-ch'uan had proceeded with a land survey project to measure paddy and dry fields. The land area measured from the Japanese cadastral survey was 40% higher than that of Liu Ming-ch'uan. The discrepancy in the measurement from the two surveys is called ＂hidden fields＂ in this study. The hidden field ratio varied across the whole island. We find that the hidden field ratio is higher in the area where rice productivity is higher and law enforcement is better. The hidden fields can be divided into three types, and we find that the most popular type is the one with more secure land rights. After the cadastral survey was completed in 1905, a modern land right institution was established in Taiwan. Since then, land litigation cases decreased and land transactions increased.