衡諸近代臺灣歷史發展的軌跡，大體而言，每經歷一次重大的政權移轉或外力入侵，
總得進行一番相對應的政制變革。
就舉近世臺澎地區為例，第一度公元一九四五年的二次大戰前後，係日治殖民統治五十
餘年間的行政建制撤離，當年中國大陸在兵荒馬亂中所蘊育的那法制搬遷來臺，亦即從日本
殖民統治轉換為民國政制之變革；第二度公元一九四九年伊始，則是國府全面遷臺，與臺省
地方行政重，中央政權與地方勢力如何結、如何合理分工、如何交替重整的政制劇變。
尤以北臺灣自日治以迄戰後半世紀，就一直係全臺的政經中心暨重鎮，本文即以第二次
大戰前後（從日治以迄民國），「臺北州」如何轉化為「臺北縣」為主軸，來察考半世紀前北
臺灣地方政制的以上兩度重大變革（1945-1951），以為現今臺灣迎向公元兩千年的所謂第三
波政制大變革（包括：國土改造、政府層級以及行政區劃的多重調整等）提供些許歷史的探
源、經驗與線索。

　　　　　As far as the development of modern Taiwanese history is concerned, with each major
political reshuffle or foreign invasion, there was always a counterpointing political transformation.
In the case of modern Taiwan, the first political change happened around 1945, when the
fifty-year-old Japanese colonial rule was replaced by the rather chaotic administration of mainland
China. Such was the transformation in which colonial Taiwan adopted a republic government. The
second change took place during the post-1949 period when the KMT retreated to Taiwan. This
period saw a drastic political reshuffle which engendered difficult issues such as how to distinguish,
combine, or re-constitute local administrations with the central government.
Focusing on Northern Taiwan, the political center of Taiwan since the Japanese ear, this paper
will explore how "Taipei Chow" transformed into "Taipei County." It will also investigate the two
major political changes in modern Taiwanese history. Moreover, this paper seeks to provide present
political development the so-called "Third-wave Change" in the new millennium with historical
hindsight.