本研究針對臺灣於日治時期殖民政策及其與養老事業發展作歷史 回顧及分析。探討日治時期臺灣養老事業政策與日本殖民政策間之關 係，分析日本殖民政府之養老事業政策脈絡，及其政策之施行。研究 方法採比較與歷史研究法。研究發現包括：1. 日治時期的養老事業政 策受其殖民政策之影響呈現階段性的差異。日治前期官方介入較深， 養老事業政策為「二重式福利體系」；中後期官方角色淡出後，則漸 回復半官半民／民間主導之社會福利型態，而日治時期養老事業政策 即無進一步實質發展。2. 日治時期之養老事業政策有顯著的「工具性」 作用，不僅是為其殖民目的服務，更在政策目標與手段上錯位。3. 日 治時期的養老事業政策主要藉由「孔教」之文化影響力而施行，透過 敬老活動等宣傳效應，冀求在精神面及思想面同化臺人，而當時已在 日本施行之社會保險制度則未被引入。日治時期的養老事業政策直接 影響了戰後臺灣的老人福利相對落後的事實，而殖民政府的若干養老 事業政策作為及原則，也為威權國民黨政府所承繼，間接遲滯了臺灣 的老人福利發展進程。

This essay focuses on the elderly welfare policy in Japanese colonial Taiwan. In terms of historical review and analysis, the relationship between the elderly welfare policy and Japanese colonial policy is explored. Document analysis and comparative research method are adopted in this research. Research findings include: 1. At the beginning the Japanese colonial government involved deeply within a “dual system” of the elderly welfare, yet colonial government’s role was retrenched and the gentry took responsibility again to provide the elderly welfare later. 2. In Japanese colonial time, the elderly welfare was eminent on its “instrumental function”, which did not only serve for Japanese colonial policy, but the aim and manner of the elderly welfare policy were tortured. 3. Japanese colonial government implemented the elderly welfare through the Confucianism to politically legitimize its rule and spiritually to assimilate Taiwanese. The Japanese colonial ruling directly effects to the backward development of the elderly welfare, and its legacies which were partly inherited by authoritarian Kuomintang government indirectly impact to the belated development of elderly welfare.