日治時期臺灣人與日本人的工資差距，文獻上曾強烈質疑為種族歧視的結果，而 男女兩性間的工資差異，前人雖未以此刻意批評，然具體的數字描述卻處處可見。本文依循 現代勞動經濟學之工資差異理論，嚐試檢定當時的種族別及性別因素對工資之邊際影響，並 驗證經濟史學者的質疑。 運用 1941-43 年間勞動技術統計調查資料，經由加權最小平方法 之迴歸結果顯示，在控制了與生產力相關的諸項變數之後，性別歧視在各業均具備相當強的 統計顯著性，而種族歧視則在商業以外的各業得到統計上的支持。此外，代表廠商屬性的產 業別以及代表個人屬性的教育、年齡、工作經驗等變數也多呈顯著性。除了種族別因素是戰 後相關研究未分析者以及公民營別之產業特性未呈統計顯著外，其他因素的實證結果，戰前 與戰後是一致的。

　　　　　The wage differentials between Taiwanese and Japanese during the Japanese colonial era in Taiwan have been critically condemned as racial discrimination. Although not illuminated in the literature, the wage differentials between males and females in the same time could also reflect gender discrimination. This paper aims to test these two hypotheses. Applying the weighted least squares method to the 1941-43 national nonfarm labor survey data conducted by the colonial government, we have analyzed the wage function based on modern labor economics. The regression coefficients significantly support racial discrimination in all nonfarm industries except commerce and support gender discrimination in all nonfarm industries. Furthermore, the empirical results also show that age, education, and working experience, among others, are significant factors explaining the wage differentials, as shown in most post-war studies.