But the Taiwan governor was commanded and managed by the prime minister, the prewar Home Minister (Japan) and the minister of Colonial Ministry, therefore Taiwan governor's position was lower than Chosen Sotoku-fu under the direct control of the emperor.
但し台湾総督は内閣総理大臣、内務大臣(日本)、拓務大臣の指揮監督を受けることになっており、天皇直属の朝鮮総督府より地位が低かった。