本文主要利用日本國立公文書館所藏史料，觀察職以規範日治臺灣「立法事項」的
法律、敕令、律令的制定過程。這三類法令在形式上皆以天皇為最終決定者，但事實上，法
律通常由日本中央的內客與帝國議會決定，敕令及律令則通常由在臺灣的總督府先行構思並
提案，構經日本中央內客的批准。可見日治臺灣的立法權並非單一的構構，特別是臺灣總督
府所能獨享。此外，該史料也可某程度顯示制法的理由和目的。是以公文書館檔案，殊值得
研究日治臺灣歷史者參閱。

　　　　　This paper uses the materials of the Japanese National Archives Library to examine the
enacting process of the Diet-enacted statutes, ordinances, and ritsurei that were employed to govern
legislative matters in colonial Taiwan. Those laws were in form promulgated buy the Emperor. In
fact, statutes were usually decided upon by the Japanese Cabinet and Diet; ordinances and ritsurei
were ordinarily initiated by the Government-General and then approved by the Cabinet. It is
obvious that the organs to exercise the legislative power of colonial Taiwan were more than one.
The Government-General of Taiwan was just one of them. These archives are also helpful to
understand the reasons and purposes of laws. They are important materials for those researchers
who are interested in the history of Taiwan under Japanese rule.