Therefore, there are different opinions about the ruling by Japan as follows; one opinion is that the infrastructure of Taiwan, such as education, people's livelihood, military and economy, was based upon one built by Japan at that time (Teng-hui LEE and others) and other opposing opinions are that overestimating the role of Japan in modernization leads to a justification for colonial rule, Japan imposed an agriculture-centered policy to make Taiwan a supply source of agricultural products to Japan and it resulted in delaying industrial development and the wealth of Taiwan was deprived by Japanese merchants Taiwan (Illustrated History of Taiwan, Illustration of Taiwanese History).
そのため現在の台湾の教育・民生・軍事・経済の基盤は当時の日本によって建設されたものが基礎となっていると主張する意見（李登輝など）と、近代化の中の日本の役割を過大評価することは植民地統治の正当化と反発する意見、台湾は日本への農作物供給地として農業を中心に発展させられたため工業発展に遅れたと主張する意見、日本商人の搾取によって富が奪われたとする意見（図解台湾史、台湾歴史図説）も提示されている。