臺灣地方行政制度化肇始於日治時代。一九二○年臺灣實施稱為「地方自治」或「自治行政」，後人沿襲此說也以該制度徒具虛名、缺代實質內涵，本文基於視之，當時諸多措施例如：以街庄為地方自法單位、培訓地方行政人才、施行制度化行政管理、自治行政區的社會整合等，對日後臺灣的發展有正面影響，對當時臺人爭取政治權利也有推波助瀾的效果。筆者以嘉義郡小梅庄（今日嘉義縣梅山鄉）為例，考察該庄行政運作和自治體的規範，一方面，補白行政制度史相關研究之不足，另一方面，從統治者和被治者的角度檢討。究竟街庄役場是否只是傳達政令的機關？還是有其他較深層的意義？殖民強權下地方行政和地方社會有沒有自主空間？本文嘗試解析。

　　　　　Systematization of local administration in Taiwan began from Japanese colonial rule (from about 1920), but today is called "pseudo-local autonomy" (especially in academic historical science). This article will try to explain this fact through a case study about Xiaomeizhuang. Not only did local administration have multiple impacts, but it was also instrumental in establishing the autonomy of local society. We think that it is necessary to investigate the significance of local self-government and administration under colonial rule from the perspective of local society, instead of judging which one is real or false.