本研究從水利政策之角度，重新挖掘過去被忽略的日治時期水利圖資–「埤 圳台帳」，探討日本殖民臺灣初期如何建構全台埤圳的基礎空間資訊，以及如何 透過地圖呈現臺灣傳統水圳之空間紋理。分析資料來自《臺灣總督府檔案》資料 庫中1903-1908 年之埤圳台帳，研究方法結合歷史文獻分析及地圖幾何分析，分 別就政策面、技術面及文化面檢視埤圳台帳的特色。結果顯示：1. 日治初期埤 圳台帳製作的目的，乃為了呈現清代臺灣傳統埤圳的產權關係，以建構所謂牽涉 公眾利害關係之「公共埤圳」，俾使殖民政府介入既有的水利管理制度；2. 為了 呈現清代臺灣傳統「一水多主」的產權結構，埤圳台帳以大量文字敘述記載空間 資訊；3. 埤圳台帳地圖的內容，則強調臺灣傳統水圳管理制度所形成的跨聚落 利益共同體之空間特色，而圳路位置的精準度並非絕對要素。透過以上之探討， 本文強調歷史地圖研究必須跳脫以幾何精確性為準的框架，深入了解地圖所依附 的文本與土地制度淵源，方可適切了解地圖的文化內涵。

By investigating the irrigation policy in Taiwan under early Japanese colonial rule, an important type of historical irrigation map enclosed in “Irrigation Registers” has been revealed. Through examination of these maps, this study discusses how the Japanese constructed their geographic knowledge of the traditional irrigation systems in Taiwan and represented such spatial contexts through maps. The analysis data are derived from the Irrigation Registers produced between 1903 and 1908 in the Archives of the Government-General of Taiwan (Taiwan Sotokufu Archives). The research method combines historical document analysis with cartometric analysis to elucidate the political, technological and cultural significance of Irrigation Registers. Research findings highlight that the Irrigation Registers were created to clarify the traditional irrigation properties developed in Taiwan under Ching rule. The primary purpose of the registers was to strengthen colonial government control over the existing irrigation resources of significant public interest, namely “the Public Ponds and Canals”. To illustrate multiple ownership and stakeholder relationships involved with irrigation properties, the geographic information in the Irrigation Registers was based on rich textual descriptions. Additionally, the maps focus on the cross-village networks in traditional irrigation management; but without requiring strict accuracy of water routes. In summary, we conclude that historical map interpretation necessitates a thorough understanding of the textual contexts and land cultures behind mapmaking, beyond their geometric characteristics.