甲午戰爭勝利後，日本獲得第一個殖民地－台灣。在登陸台灣前，明治政府指示總督府之下設置地方官，以施行一般行政，並命令地方官進行地方行政調査報告，以制定適合台灣的人事與行政制度。換言之，明治政府對台灣統治的構想除了禮遇鄉紳的基本方針之外，僅定調於「總督府與地方官的民政體制」，作為統治基盤的地方制度必須等待地方官的地方行政調査結果來制定。地方官制的制定方面，1895年6月28日頒布的「地方官假官制」為最早的行政區劃，翌年4月發布地方官官制，之後在1897年5月進行改制，全島成立了「中間機關」辨務署以及街庄制，確立了三級制(縣、廳－辨務署－街庄社)的地方統治體制辦務署的最大功能在於監督、指導基層行政；街庄制則初步確立了基層行政空間。本論文著眼於日本領台初期對創建下級行政機關的議論及推展，分析日本帝國於「外地」的「郡區町村」層級地方行政機關的創設經緯。另外，筆者基於史料將領台初期的「辨務署、街庄制」定位於「郡區町村」地方行政系統的編制，以期理解1920年地方自治制的「郡制、街庄制」成立之歷史連續性的意義

Taiwan became Imperial Japan's very first colony after the victory of 1895. Before the factual landing in Taiwan, Meiji Government ordered Governor-General of Taiwan to conduct surveys of existing administrative systems in Taiwan before setting up a suitable and appropriate local administration system. In other words, with a preliminary principle of courtesy to local elites, Meiji Government conceived the governance over Taiwan as a modern administration under the rule of the Governor-General, who designed the whole system and assigned its officials. Before establishing a formal local administration system based on the results of the general survey, a decree on ＂temporary local officials orders of June 28, was first issued, according to 1895 which a ＂local officials system was implemented in April 1896. It was not until May 1897 that a total reorganization of the administration system was carried out. A middle government office ＂Benmusho＂ and a lower level ＂Gaisyosei＂ were created, making the local administration a system of three levels –District, ＂Benmusho＂, and ＂Gaisyo Sha's. The major function of ＂Benmusho＂ was to supervise and guide ＂Gaisyosei＂ which formed the basis of the tailor-made local administration of Taiwan This paper focuses on the discussions and establishment of basic local administrative units that Imperial Japan created specifically for the governance of its outer-territory Taiwan, trying to relate later development of local governments to the very initial construction. The government system in 1920 can be traced back to ＂Gun Ku Cho Son＂, the basic units that reflected the framework of ＂Benmusho＂ and ＂Gaisyosei＂ system