日本統治台灣後不久，基於「舊慣溫存」政策，委請京都帝國大學岡松參太郎教授，主持台灣舊慣的調查及其後的立法工作。岡松參太郎則除了發揮其在法釋義學上的功力外，更欲藉此向日本學術界傳達其法學理念，亦即一部好的民法典，應兼顧近代西方法制以及東亞的社會文化。在岡松參太郎提供各種法理基礎的情況下，日本殖民統治當局其實是以追求政府利益的極大化，來作為採決法律措施的最高準據。表面上看來作為學者的岡松參太郎，對於日治前期民事法制的內涵，具有非常大的影響力，但論其所以然，還是因為國家政策支持其學說所致。因此，雖然岡松參太郎以其十餘年來專研台灣舊慣的心血，結合赴德國深造所形成的深邃法學專業能力，編纂出體系井然、內容精湛的台灣民事法典，但是國家政策一旦轉向，即被擱置。身為法學者的岡松參太郎終究不能仰賴國家政策之助，實現其理念；而其至今仍為人們所稱頌者，仍是在《臺灣私法》及台灣民事法典草案上所展現的學術上論述，這才是學者對人類文明最能貢獻之所在。台灣就在1990年代民主化、在地化的政治浪潮下，一群與岡松參太郎有類似學識背景與見解的民事法學者，結合立法與司法機關，大體上實現了岡松參太郎的夢想，亦即制定並執行一部配合受規範者之社會文化條件的現代民法典。

After Japan governed Taiwan in the late 19th century, the Japanese colonial authorities retained Santaro Okamatsu, a legal professor in Kyoto University, to investigate old customs of Taiwanese and complete the codification of them. With his talent in interpreting legal provisions, Santaro Okamatsu did this job for the purpose of supporting his academic argument, that is, a good civil code should take into accounts not only legal institutions in the modern West but also culture and society in East Asia. Based on the legal knowledge supplied by Santaro Okamatsu, the goal of adopting a legal institution is to pursue the best interest of the government. Superficially, Santaro Okamatsu was influential for the civil law in the former period of Japanese rule. This success, however, resulted from his meeting the need of policy of the state. Once the policy changed, the draft of civil code for which Santaro Okamatsu had worked for over ten years was given up. What Santaro Okamatsu is missed today is his excellent legal interpretation of Taiwanese old customs and its codification. In fact, such an academic achievement is the best contribution a legal scholar can do. Interestingly, under the democratization and localization in Taiwan in the 1990s, a group of Taiwanese legal scholars who have similar academic background and opinion with Santaro Okamatsu, companying the legislative organ and courts in Taiwan, have largely carried out the dream of Santaro Okamatsu, namely, to enact and implement a modern civil code corresponding with the culture and society of who are governed by the code.