由於人種、語言、法律及風俗習慣的差異，日人據台之初面臨各種統治的困難與不便，有鑑於此，台灣總督府遂於明治三十四年（ 1901 ）四月成立「臨時台灣舊慣調查會」，以文獻搜集、耆老訪談、實地調查與海外考察等法，進行各種舊慣調查，藉以瞭解台灣風土民情並希能有效立法。雖然立法課題最終宣告失敗，然該會在進行調查時所完成之各種調查報告書，爾後卻成為研究台海兩岸法制、經濟與族群史之第一手材料，學術價值頗高。 而隨明治三十八年日俄戰爭的勝利，日本佔據中國東北後，亦由於人種、語言、法律、風俗習慣的差異，尤其是複雜的土地關係制度，讓日人深感侷促。為此，日人乃於明治四十年四月，在主掌滿洲事務經營之「南滿洲鐵道株式會社」下設立「舊慣調查班」以專事負責。雖然該調查班在營運八年中（ 1907-1915 ）僅完 成七種九冊有關土地關係之《滿 洲 舊慣調查報告》，然其價值卻如同 台灣舊慣調查會出版之各類調查報告書，成為研究滿洲地區之重要學術資料。 由於負責統籌台灣與滿 洲舊慣調查的主要人物皆為 後藤新平，且滿洲調查 正是 後藤在卸任臨時台灣 舊慣調查會會長後之所為， 故台灣 舊慣的調查經驗、模式、人員與方針，可說相當程度移植到 滿 洲舊慣調查。從台灣與滿洲二地的舊慣調查中，除可看出日人在統治政策的相承性外，由於舊慣調查多呈學術意涵，亦可揭示日本國策與學術結合之重要意義。

Because of the various differences between Taiwan and Japan , the latter faced the serious problems when they occupied in Taiwan . In dealing with many kinds of t raditional customs problems and legislation , The Taiwan Governors Office （台灣總督府） founded the “ Provisional Investigation Committee on Taiwan Traditional Manners and Customs” （臨時台灣舊慣調查會） , adopted the methods of historiography, oral history, and field investigation to carry out. Although the legislation can not work finally, but the huge volumes reports made by that committee, greatly help researching Ch'ing dynasty and Taiwan law system, economics, and aborigines in the early 20 th century. Like the problems in Taiwan , w hen Japan controlle d Manchuria , they faced the same questions in t raditional customs, especially in the land system. Japan set up the “ Traditional Manners and Customs Investigation Team ” （舊慣調查班） under “South Manchuria Railways Company” （ 南滿洲鐵道株式會社 ） , the Manchuria agency of Japan empire , and asked for that was responsible for t raditional customs i nvestigation . After eight years, it finished the affairs and handed in nine volumes reports , the value of those as the publications for Taiwan provisional investigation committee, became the important materials for studying Manchuria later. Goto Shinpei （後藤新平） , the important figure on Japan empire, was the chairman no matter in Taiwan or Manchuria traditional customs investigating organization. He hired the staff and used i nspection way on Taiwan traditional customs first and transferred them to Manchuria . Following the direction, we can find the connection between two institutions, meanings of academic created by them, and combination for academic and empire policy as well.