Leaders in the Japanese government such as Matsukata, Mutsu, and Ito expressed their opinion in their papers on the aim and necessity for Japan to occupy Taiwan based on its expansion to the Maly Peninsula and the South Sea Island or as a base in the future to conquer territory on the Chinese continent since 1894: for example 'Strategy for occupation of Taiwan by attacking Weihaiwei' (Ito), and 'A measure to pacify the Taiwan Island' (Mutsu).
台湾領有については松方、陸奥、伊藤ら日本政府要人も1894年以来、その領有の必要性や目的を意見書「威海衛を衝き台湾を略すべき方策」(伊藤)、「台湾島鎮撫策に関して」(陸奥)などでマレー半島や南洋群島に進出する根拠地、中国大陸に将来版図を展開する際の根拠地とする意見を表明していた。