「臺灣的農會創設於1899年9月臺北廳三角湧（今三峽鎮），純係農民自動組織之農民團體，以『確保耕作權及減租』為目標，實乃佃農自動團結對地主實行的一種土地改革。而統治當局開始操作農會係始於農會法制化之後。」此一說法已成為目前有關臺灣農會起源的主流。又，一般人談及農會之際，普遍誤認為現在的農會係由日據時期的農會直接演變而來。 　　本研究的主要目的係希望透過日據時期文獻史料的徹底檢證，以釐清臺灣農會起源的歷史真相，並探討其發展過程，及其與當前農會的關係，以充實臺灣農會史的學術研究。 本研究重要發現如下： 一、臺灣第一個農會係1900年的臺北縣三角湧辦務署（相當於現在的公所）署長里見義政為完成上級政府所交辦的「土地調查、徵收地租及發展農業」等重要政策，倣照其國內的農會制度，招集當地的地主士紳階級人士，組成以「協助當局徵收地租、改良耕地、獎勵養豬、養魚」為目的的團體。但，該農會與現在的三峽農會並無任何關聯。 二、新竹縣農會乃現行臺灣農會當中，歷史最悠久的農會。 三、日據時期臺灣的農會自1908年12月15日公布「臺灣農會規則」，至1938年8月21日臺灣農會創設為止，體制為州廳級（縣級）一級制，其後為州廳級（縣級）及全島級（省級）農會二級制。所以，日據時期臺灣的農會可說是目前的縣與省農會的前身。 四、就農會的性格而論，臺灣的農會係官製、官治農會，自始即由日本官吏主導籌組，其設立均與州廳或全島級行政機關櫛比併存，由政府由上而下設立而成，以協助推動殖民政策為目的。農民會員的需求與意願並未受到重視，所以，農民對農會的態度絕大多數持負面評價。　

The Taiwan Farmers' Association was established in Sanchiaoyung, Taipei County, in September 1899 (today's Sanhsia Town). It was a farmers' organization entirely organized by the farmers themselves and was set up with the aim of 「Guaranteeing Farming Rights and Reducing Rents.」 Indeed, It was a coming together of tenant farmers to force land reform on the landlords. However, the regime of that time began to manipulate the Farmers' Association with the legalization of the organization". This statement has already become main stream opinion as to the origin of the Taiwan Farmers' Association. In fact it is a commonly mistaken belief that the current Farmers' Association that was organized under the Japanese regime. The main objective of this research is to conduct a thorough inspection of existing historical documents from the period of Japanese rule as a way of determining the real origins of the Taiwan Farmers' Association, its later development and its relationship with today's Farmers' Association. The intention is to improve the quality of academic study into the history of the Taiwan Farmers' Association. Our research has discovered a number of little known points of interest. 1.Taiwan's first Farmers' Association was set up in 1900 at the local government offices in Sanchiaoyung, by the local government official Satomi Yoshimasa as part of the central "Land Survey, Land Rent Collection and Agricultural Development" policy promoted by upper government levels. The Association Copied the structure of Farmers' Association organizations in Japan. It drew together individuals from the local landlord and gentry classes in an organization designed to "Assist the regime collect rent, improve farming, encourage pig farming and encourage fish farming". However, this organization has no relationship with the current Sanhsia Farmers' Association. 2.The Hsinchu County Farmers' Association is the oldest Farmers' Association in the existing Taiwan Farmers' Association. 3.During the period of Japanese rule, the Taiwan Farmers' Association Promulgated its "Taiwan Farmers' Association Charter" on December 15th 1908. However, it remained a single level County organization until August 21st 1938 when Taiwan Farmers' Association was eatablished, and a two tier structure was adopted , based at County and Provincial (all Taiwan) level. Thus, we can at best say that Taiwan Farmers' Association from the Japanese regime period is the forerunner of today's County and Provincial Farmers' Association. 4.As for the nuture of the Farmers' Association, it was a government controlled organization. It was initially planned and set up by a Japanese Government offical and coexited with County or Province wide government administrative organs. It was established from the top downwards by the regime of the day to assist with the promotion of their colonial policies of the members of the Farmers' Association, and as a result the majority of farmers held a negative attitude towards it.