本文旨在以政策面為中心探討國民政府於接收前對於台灣人事之規劃和準備、接收之初在台日本人留用政策之制定和實施，以及留用政策調整之經緯。 據探討結果，接收前，台灣人即一再建議其應就地取才，任用台灣人，實施完全的地方自治。國民政府的接管計畫中之用人構想似乎與台灣人的期盼相去不遠。然而，當行政長官公署正式接管台灣後，卻以實際需要為由，採大量留用日本人之政策，以致引起台灣人的不滿；同時，該政策與美國的盡速遣返日俘日僑政策相違背，美國乃出面干涉；加以1946年初起大多數在台日本人紛紛決定返國，因此，迫使行政長官公署不得不調整留用政策。後經美國同意，以28,000人為留用上限，1946年年底必須悉數遣送返日。但1947年初行政長官公署並未依約定悉數將在台日本人遣送返國，直至二二八事件後，始放棄留用政策。

Through the perspective of policy, this paper aims to explore the personnel arrangement and preparation before Nationalist Government's took-over of Taiwan. By this, the implementation and modification of adoptive policy on Japanese-in-Taiwan at the early stage is investigated. Before the take-over, Taiwanese had strongly suggested Nationalist Government should co-opt local people to carry out a complete local autonomy. The plan of Nationalist Government seemed not far from this expectation. However, after the take-over Taiwan Provincial Executive Office retained a large number of Japanese at their posts by claiming there was an actual need. This situation aroused the resentment of Taiwanese. Meanwhile, U.S. started to interfer, demanding that the repatriation of Japanese refugees should be done as soon as possible. Most of Japanese decided to return home as well from the beginning of 1946. Under such circumstances, Taiwan Provincial Executive Office was forced to adjust its adoptive policy. After bargaining with U.S., Taiwan Provincial Executive Office was temporarily allowed to retain a maximum of 28,000 Japanese, and should send them all back to Japan before the end of 1946. Though, the repatriation project remained abortive till early 1947. It was after the 228 event did Taiwan Provincial Executive Office finally abandon its adoptive policy.