本文藉由原住民聚落－「社」的性質，討論發端於荷蘭時代、延續於清代的�J社制，如何在以社為賦稅單位的前提下，藉由制度與知識的互動，產生清代所謂的「社群」。社制運作下的平埔村社集稱，既反映社商的活動範圍、社群在空間上的連續性，也顯示村社之間各種網絡關係的空間性。在長期以�J社制為中心的賦稅結構影響下，制度與交易關係的催化，也形成反饋平埔社會文化的機制。原住民村社從「自然村╱賦稅單位」到「平埔地域社群」，進而被等同為近代的「族群分類」，充份說明歷史時間的影響。將時間動態的變化置入考慮，將有助於我們思考、研究南島民族的歷史發展或社會文化內涵。

　　　　　The paper discusses how the territorial community is formed through the interaction of the Austronesian village (she) leasehold system and the local knowledge. The system originated from the Dutch era and lasted until the Qing stage. The collective title under the village lease system reflects: the geography of leaseholders' commercial activity, the spatial connection of community, and the spatiality of various inter-village relations. The institution and trading out of the village lease system, which in turn decides the tax system, turns out to be a mechanism affecting the society and culture of the Formosan Plains Astronesians. Through historical survey we can observe how the grouping of Austronesian villages evolved from natural village/tax unit to territorial community and finally being treated as quasi-ethnic groups in the modern era. The process would throw a light on the nature of historical development of Austronesians, as well as the character of their society and culture.