19世紀末葉，臺灣的海上航路主要方向在南中國，且為英商德意利士火輪公司所壟斷；清政府欲將航權奪回，卻力有未逮。1895年後，日本政府亟思將臺灣對外海上航權奪回，因此透過臺灣總督府特別會計，編列航海補助經費，從而形成航海歲計的會計科目。國家政策上在19世紀結束前的補助重點在臺日海上航路的直航航路，透過大規模補助日商經營的輪船公司，逐步讓外商退出臺灣海上航路，並將海上航路的交通重心轉到臺日海上航路。沿岸航路與中國、琉球航路所使用的船隻，總排水噸位約在1,000至2,000噸間，臺日海上航線則使用3,000噸以上的船艦。臺琉海上航路留下「地獄般的旅行」的時人評價，相對而言，臺日航路的舒適性，則遠非其餘海上航路能予比較。臺灣總督府特別會計編列航海歲計，補助開拓臺日海上航路，可謂為臺日間大規模相互交流歷史的開展。

At the end of 19th century, Taiwan's main direction was South China Sea routes, which was dominated by British Douglas (commercial glass companies); the Qing Government sought to have a freedom traffic rights, but they need more power. After 1895, Japan government took Taiwan's external freedom rights at sea, and through the Taiwan Government certain accountancy, the provision of navigation subsidies, thus forming an annual accounts for navigation. National policy on subsidies from the end of the 19th century focused on Taiwan-Japan Sea direct route, through the massive scale subsidies operation of shipping companies, which gradually let foreign merchants withdrawn and exited Taiwan routes, therefore it will be focused to Japan sea route. The seacoast route along with China, Ryukyu route used by vessels, with total displacement tonnage of about 1000 to 2000 tons, Taiwan-Japan routes using more than 3,000 tons of ships at sea. From people's perspectives/opinions, Okinawa Sea routes left 'hellish trip' experience, relatively speaking, and Nikko (Taiwan-Japan) sea route was far from comfortable, compared to the rest remaining sea routes. Taiwan Governments special accountancy provision of the annual budget of navigation, subsidies to improve Taiwan-Japan sea routes, can also be described as the station of mass (large scale) communication interaction in history.