高砂麥酒株式會社的成立與資本組成

Abstract

本文以日治時期臺灣島內唯一一家麥酒會社「高砂麥酒株式會社的成立」為研究主題，透過分析該社創立前的日本麥酒產業、臺灣麥酒輸出入與市場情形、會社發起人安部幸之助的背景和該社「設立趣意書」之內容，探討該社高砂麥酒株式會社創立背景，以及創立該社的資本家所考量的因素與動機。此外，也藉由分析高砂麥酒會社的資本組成，來看到一戰景氣時期的臺灣，在日日資、在臺日資、臺人資本間的關係網絡與合作情形，呈現不同於過去以研究單一資本為主的討論。透過本文可知，高砂麥酒會社成立與殖民地與母國之間法律、地緣差異，以及一戰下世界經濟局勢的密切關係。該社的成立背景正因為臺灣與日本內地麥酒稅收、政策的差異，以及運輸成本的原因，使得在臺灣生產麥酒成本較日本內地還低，一戰下日本產商品脫離舶來品威脅，並趁勢填入西方忙於一戰所留下亞洲市場的空虛，也帶給日本產麥酒一個新的輸出市場（南支、南洋）。成立高砂麥酒的資本家正是藉由制度、環境等差異中，找出一個得以操作的空間，壓低生產成本從而獲得優勢與利益。除了一戰景氣會社創立熱潮與大量流入投資市場的資本額外，高砂麥酒會社「大資本」、「以南支和南洋為出口目標」與「島內首家麥酒釀造場」的特性也是影響投資者意願之因素。在高砂麥酒會社的資本組成方面，筆者藉由分析整理會社各取締役、監察役成員的背景與過去擔任重役的投資經歷，來檢視高砂麥酒資本來源與資本間的關係網絡。並觀察到其資本組成來源主要是由以一戰景氣前便在臺活動之，日本非財閥製糖業資本集結，在一戰景氣累積資本後，向其他產業多角化投資所成立的會社。The study focuses on the establishment of Takasago Brewery Co., Ltd., the sole beer company in Taiwan during the Japanese colonial period. Through an analysis of the Japanese beer industry preceding the company’s establishment, the import and export dynamics of beer in Taiwan, market conditions, the background of Takasago Brewery’s founder, Konosuke Abe, and the content of the company's "Establishment Proposal," the study explores the historical context of the establishment of Takasago Brewery Co., Ltd. It delves into the factors and motivations considered by the capitalists who founded the company at the time. Furthermore, by analyzing the composition of the board of directors and shareholders of Takasago Brewery Co., Ltd., the study examines the relationship networks and collaborations among Japanese capital, Japanese capital in Taiwan, and Taiwanese capital during the economic boom of World War I in Taiwan, presenting a discussion distinct from previous studies that predominantly focused on individual capitals.This thesis reveals that the establishment of the Takasago Brewery Co., Ltd. is closely tied to the legal and geographical differences between the colony and the colonial motherland, as well as the global economy during World War I. The company's establishment is attributed to the difference in beer taxation and policies between Taiwan and Japan, along with disparities in transportation costs, resulting in lower beer production costs in Taiwan compared to Japan. During World War I, Japanese products found the opportunity to fill the void left by Western goods in the Asian market, as the West was preoccupied with the war. This created a new export market for Japanese beer in the South China and South Seas. The capitalists who established Takasago Brewery Co., Ltd. seized the opportunity by leveraging the differences in systems and environments. They aimed to lower production costs, thereby gaining competitive advantages and benefits. In addition to the influx of capital during the boom of establishing companies in the World War I era, factors influencing investor interest in Takasago Brewery Co., Ltd. included characteristics such as the"substantial capital" of the brewery, the goal of "exporting to the South China and South Seas," and being the "first beer brewery in Taiwan." Regarding the capital composition of the Takasago Brewery Co., Ltd., the study examines the sources of capital and the network of relationships among the capitalists by analyzing the backgrounds of the various board members of the company. By reviewing their past experiences as board members in other companies, the study aims to gain insights into the capital sources and relationships within Takasago Brewery Co., Ltd. It is observed that the primary source of capital comes from the capitalists of the Japanese non-zaibatsu (non-financial conglomerate) sugar industry who were active in Taiwan before the World War I era. Capitalizing on the economic boom during World War I, they established the company for diversifying investments across various industries.