這個論文的目的主要是評價「大日本帝國憲法」在日治時代的台灣有什麼程度上的實行實態，特別是在1945年4月以後已有選舉眾議院議員之權利的台灣，雖然當時的帝國憲法在「外地」有有效力還是一個學問上的疑問，筆者認為，賦予國政參政權以後的台灣已有實質上之憲法之實行，為了論證這個結論，本論文主要在探討二個問題:一個是帝國憲法的法理，一個是日本政府在1945年決定給予外地人參政權的過程。 由於到目前為止對於這方面的研究學者並不是很多，所以這個論文是依靠戰前法學學者之論述，例如:美濃部達吉，來考察立憲主義的要求和法理上的憲法在外地的實質執行上有什麼樣地相互關係，對於日本政府的決定，基本上是依靠國立公文書館裡所收藏的內務省文書/拓務省文書/帝國議會會議錄及歷史研究方面的業績來說明這個決定從憲法的觀點來看有什麼意義。 This thesis intends to evaluate the constitutional situation in Taiwan, i.e. how much the The Constitution of the Empire of Japan was substantively effective there during its rule before WWII, in particular after granting voting rights for the subjects living in Taiwan and Korea in April 1945, to send their representatives to the Imperial Diet. Whether or not the Imperial Constitution was substantially implemented in Taiwan remained as questionable until the end of its rule, the author regards after gaining voting rights for the general election for the Diet, Taiwan could be said as almost fully covered by constitution. In order to evaluate the question above, this thesis does two things: one is to research constitutional legal theory at that time, the other is to scrutinize the process of enfranchising Taiwan by the cabinet and the Imperial Diet in 1944-1945. As earlier studies in this field is scarce, this thesis heavily relies on writings by major pre-war Japanese jurists such as Tatsukichi Minobe, which deal with Imperial Japanese Constitution and its implementation in “colonies” like Taiwan, and also on the documents of National Archives of Japan, The Diplomatic Record Office of the Ministry of Foreign Affairs of Japan, conference minutes, and scholarly works already done by historians.