本文以目前台灣日治時期契約與財產權相關法制發展的研究成果爲基礎，從法律與經濟互動影響之觀點，分析台灣從日治初期所建立的現代財產法制的規範內涵、其所代表之意義，以及與現代資本主義經濟的關連性。本文指出在日治初期的民事法規範會因屬人或屬地的要素，呈現複雜的適用情況，但在整個法制的建構上，已朝向近代西歐資本主義法邁進，當中重要的法律概念亦逐步在台灣建置生根。另外，產業金融法規範如何影響日治時期的經濟發展？現代財產法又在台灣的殖民地經濟特質中扮演何種角色？都是未來應再進一步探究的課題。

This paper begins with a critical review of studies of property law and contract law, which experienced dramatic changes in Taiwan during the Early Japanese Colonial Period. We then re-analyze the meanings of modern property laws and relationship between these laws and the capitalist economy from the legal and economic interaction perspective. We point out that the civil law norms at the beginning of Japanese rule were complicated by the elements of the person or territory, but the essence of the legal system had been reformed so as to increase its similarity to modern Western European capitalist law. Fundamental legal concepts were being gradually created in Taiwan.