本文探討日治初期土地關係之整理及其影響。所謂土地關係，是指土地、土地所有人與國家之間的關係，又可以區分國家對土地、土地所有人的統治關係，以及土地所有人（國家擁有土地時亦為所有人）與土地的財產關係。過去有關日治初期臺灣土地關係轉變的討論，集中在1898年開始的土地調查事業，而忽略了1898年以前的影響。本文認為臺灣的土地關係之轉變，從1895年主權移轉時即已開始，因此透過對軍政時期接收、民政時期政府體制的建構，以及土地調查事業三個階段的考察，重新探討日治初期土地關係的轉變過程。結果發現：日治初期土地關係的轉變，從官有財產接收開始，即透過權利概念，重新理解官有財產與官租的法律意義。民政開始後，透過非民有即為官有的原則，擴大官有土地範圍。另一方面，為了收取租稅，政府也必須建立地方行政體系並確定私有土地所有人。而後，又因為殖民地政府財政需要，而有改革土地稅收，進行土地調查之必要。於是總督府才在1898年開始進行土地調查事業。土地調查事業透過業主申告／國家查定的整理方式，釐清了包含官有與私有土地在內的土地財產關係，除了提升稅收外，也協助確立官有財產管理制度及地方公共事業，並形成全島性的權利社會。除此之外，為了進行土地調查事業所進行的地方行政改革與治安改革，乃至土地調查過程中地方行政的配合，也都因此促進並強化了地方行政（包含土地行政與稅務行政）機關對社會的控制。土地調查因而不只改變了土地統治關係、也改變了土地財產關係以及國家跟社會的關係。

This article explores the arrangement of land relations in the early colonial period. The term ＂land relations＂ means the relations between land, landowner, and the state, and could be further divided into ruling relation, concerning the administration of land or landowner by the state, and property relation, concerning the rights relations between land, landowner (including the state when it owns land), and third parties. When considering the arrangement of land relations in Taiwan, current research pays close, if not exclusive, attention to the Land Survey (1898-1905) and overlooks the impact from the previous period. This article argues that the arrangement of land relations should be dated back to the transfer of Taiwan’s sovereignty to Japan in 1895, and thus explores the process of change in land relations from 1895 to 1905. To obtain a better understanding, this article divides the period of investigation into three, namely the military-rule/takeover period, the construction period under civil administration, and the land survey project period. The conclusion is as follows: When the Taiwan Governor-General’s Office took over the public works and property from the Ch’ing government, a new concept of land rights was introduced, and the meaning of government-owned property （官有財產） or government-owned rent（官租）thus changed. After the establishment of civil administration, a new rule stipulated that land claimed by anyone without proof of private ownership was automatically government-owned property. This changed the boundary between public and private property and increased government-owned property. On the other hand, in order to collect tax, the government strengthened the local administration and police system. Then, following a financial reform of land tax, the Taiwan Governor-General’s Office conducted a land survey to improve its taxation ability. The land survey required landowners to register their land, followed by government confirmation of the registration and measurement of the land. Through this process, the government clarified the land property relations on every single plot. This improved not only taxation but also national property management and local public utilities. It also formed an island-wide ＂rights-society.＂ Besides carrying out the land survey, the government made a series of reforms of local administration and police. Together with the cooperation of the local administration and the Land Survey Bureau, the state’s control over Taiwanese society was reinforced. To sum up, the land survey not only changed the land administration but also property relations and the relations between the state and the society.