過去日治時期臺灣經濟史的研究，大多忽略殖民地的區域性差異和不平衡發展問題。本文則透過東臺灣地區會社的發展軌跡和企業家的特性，指出東部產業發展在整體殖民地經濟史的位置和特色，以及在臺日資在殖民地邊區的特殊地位和角色。東臺灣地區直至日治時期仍是一個低度發展的地區，其會社的類型、產業類別以及資本規模的發展模式，均與全臺不太一致，充分展現其位居殖民地邊區的獨特性。東部會社的發展，以一九三七年中日戰爭為限，經歷了兩個階段的變遷。一是一九三○年代以前，東臺灣的企業主要由明治至大正年間先後來東臺灣的在地日本企業家所主導。西臺灣常見的日本國內大財閥，則由於東部產業開發條件之限制，顯然較缺乏投資的意願。二是中日戰爭的爆發，顯然為落後的東臺灣帶來發展的新契機。為因應戰時資源開發的需求以及東部交通建設和理番成效之顯著，在國家和企業的協力之下，東臺灣進入產業的勃興期。日本國內財閥於此際積極經營東臺灣，甚至於連日本國內數一數二的重要新興軍需重化工業均在此時進入東部。東臺灣的花蓮港廳，一反過去殖民地產業開發邊區的位置，成為當時新興重工業的重鎮。臺東和花蓮港廳產業的異途發展，乃從此展開。

Past studies of economic history of Taiwan during the period of Japanese colonialism generally ignored the problem of regional differences and unequal development. This paper focuses on the position and features of eastern Taiwan in the economic history of Japanese colonialism in Taiwan, and the special status and role of Japanese capitalists on Taiwan’s colonial frontier.
Until the beginning of Japanese colonial rule, eastern Taiwan lagged behind other parts of the island in terms of its development. The types of the company that operated there, the products they produced, and the nature of capital invested there were different from those of other parts of Taiwan, and exhibited many peculiarities common to the colonial frontier. We can divide the development of companies in eastern Taiwan into two phases. The first was the pre-1930 era. Prior to the 1930s, and due to the threats posed by the aborigines, as well as poor transport infrastructure, frequent natural disasters, and a lack of labour, few domestic Japanese business magnates were attracted to the area as they had been with western Taiwan. During the Meiji and Taishō periods, Taiwan-based Japanese businessmen came to the East, and became the leading force behind the development of companies there.
The second phase started with the outbreak of war between China and Japan in 1937. The War created new opportunities for the development of industries in the previously backward East. With policies enacted in response to war-time industrial needs, the policy of “aboriginal management”was largely successful, the needed infrastructure completed, and encouragement from state and industry, eastern Taiwan developed rapidly. Domestic Japanese business magnates invested in eastern Taiwan where they dominated most of the important war-time industries. In particular, Japan’s rapidly expanding chemical industry was first established in eastern Taiwan. Hualian became a key centre for emerging heavy industries at this time. And it was from this era onwards that the development of business in Taitong and Hualian was transformed.