本稿旨在解明日治初期(1895-1911)日本政府與臺灣總督府在財政壓力下，如何 調整日本國內既有製鹽業及臺灣製鹽業的利害衝突，臺灣鹽專賣制度如何被策定之過程。 要言之，在六三法下，臺灣總督府在施政上具有相當程度的「自主性」，臺鹽專賣由於此 「自主性」的作用，在日治初期，得以排除日本國內的掣肘，而付諸實行。

　　　　　This research analyses the formation of the Formosan government's monopoly policy toward salt during the early period (1895-1911) of Japanese rule. The study shows that the Formosan government had some independence as to how the salt policy was implemented and administered through eliminating the obstacles from Japanese government.