The Japanese tended to mention the positive side of the colonial ruling such as establishing the infrastructure, on the other hand, some mentioned the investment that was allegedly done for the benefit of Japanese, not Taiwanese, the exploitation by the privileged Japanese merchants, delayed industrialization as a result of Taiwan being positioned as a source of food or a base for southward advancement.
また日本ではインフラ確立など、植民地統治のプラス面が評価されがちだが、それに対し結局は台湾人でなく日本人の利益を第一義に考えての投資、優遇された日本人商人による搾取、日本の食糧庫・南進基地に位置づけられ、工業化が遅れたなどの批判もある。