農業生產效能之高低，有賴農具的精良。犁的發明，使得農業耕作效率得以大幅提昇，甚至還有說法認爲，犁是有史以來最重要的農具。日本自明治維新以後，政府及民間皆積極進行犁的改良。在1900年前後，由民間的農具專家完成了兼具穩定度並可以深耕的日式短床犁。而臺灣的在來犁，於17世紀時由中國傳入臺灣，優點在於穩定性高、重量較輕，可以一人一牛的方式搭配耕耘，但缺點則爲不易深耕，且容易損壞。爲提升生產力，日治時期的農事單位也在臺灣從事犁具改良，在1922年完成首批臺灣改良犁。其後，隨著日本改良犁的輸入，以及官方、民間分別投入犁具改良，終使臺灣的改良犁日趨成熟，逐漸取代在來犁的地位，並使臺灣犁具發生結構性的變化。

Cultivating efficiency depends on its agriculture implements. The invention of the plow raises its farming production. Even some researches indicate that the plow is the most important faming tool dates back to the past. In Japan, since the Meiji Restoration, the government and its people have been dedicated lots of efforts to plow improved. Around 1900, the experts in agriculture implements made up the steady-improving plow with short sole. As to Taiwan, the conventional plow imported from China in the 17(superscript th) century. It is high steady and weight less; cultivated by one person with one buffalo. Unfortunately, it is damaged easily and could not be used in deep plowing. For increasing the agriculture production, the agribusiness units also dedicated themselves to the farm-improving work under Japanese colonial period. Taiwan first improved plow was invented in 1922. After 192, by importing the improved plow from Japan and investing lots of efforts for plow improving activities, gradually, Taiwan improved plow, developed matured. Its not only replaced the role of the conventional plow in Taiwan but changed the structure of plow.