The aim of this paper is to give a brief account of how Japanese local officials viewed Taiwanese society and how Taiwanese people viewed their Japanese rulers using the Keelung prefecture in 1903 as an example.Professor Sato searches for the relations between Japanese rulers and Taiwanese society by three side views, including (1) Japanese and Taiwanese were ignorant of each other, (2)the Taiwanese local community and the misunderstandings of it by Japanese,(3)giving some examples of the misunderstandings.For the viewpoints stated above, Professor Sato got conclusions below.Japanese rulers assumed that the Taiwanese people were too naïve to manage local governmental systems because of their lack of basic knowledge and disciplines. They thus tried to educate them.Clerks of gai and sho were regularly summoned to the prefecture hall to exercise Japanese style office works.More basically the Japanese Governor General launched elementary schools to indoctrinate Taiwanese children, who were expected to be supporters of Japanese rule. The Governor General thought so much of primary education that a huge part of the budget was pumped into making and maintaining roads, on which children could go to school without danger.These policies were somehow acceptable to the Taiwanese people. They were originally eager to educate their children but under Qing dynasty's rule public education was disregarded. As a consequence, Taiwanese people accepted, though very gradually, Japanese rule and its basic philosophy.