本研究以殖民地時期台灣唯一與官營鐵道同一規格所建設的私鐵－台北鐵道為事例，考察因鐵道開通所造成的都市空間的變化與企業行為間的關係。 在台灣總督府的方針下官設鐵道的台灣鐵道負責長距離都市間運輸，而私設鐵道則扮演地區運輸的角色，並以此模式來擴充鐵道交通網。在此歷史背景下台北鐵道便在繼承擁有傲人成績並做為連結台北郊外山區與台北都市間物流動脈的輕便鐵道後所發展成的負責地區運輸的鐵道公司。 台北鐵道的成立背景與強力推動由民間企業努力擴充地區交通的台灣總督府息息相關，乃是由獲得總督府授意的內地人企業家出資所成立的公司。總督府亦因以事前預估營運初期將會經營不善而允諾將提供某種程度的政府補助。 但因預測外的不景氣與災害的影響，開業後即使經過十年仍無法改善公司的營運。而改善營運不順局面的便是伴隨台灣經濟成長所帶來的台北的都市發展與其郊外化。台北鐵道沿線地區在1930年代後內地人定居的情形增加，且台北的內地人多為白領階層，因此透過台北鐵道來通勤的需求便有所增加。 在社會及經濟背景的變化下，台北鐵道從以貨物運輸及觀光為主體的鐵道轉換為擔當通勤運輸大任的都是鐵道。另一方面，作為補完總督府官設鐵道的地區鐵道－台北鐵道，亦可觀察出其於台灣的經營者、出資者及使用者皆以內地人為主體的「地區」鐵道的一面。 In colonial Taiwan, a lot of railroads ware constructed by the government-general or private capital. The government-general railroad was a truck line connected with North to south. private railways had a lot of freight transportation, but Passenger transport ratio was relatively small. Taihoku Railway connected with Taipei to Xindian, was the only railway company that had same track gauge as government-general railroad and that professional railway company in colonial Taiwan. Taihoku Railway Company was established in 1919 and railway operation began in 1921. In the first half of company’s history, it suffered economic crisis so railway operation was severely hovered. Around in 1930, company’s Financial information became hopeless situation and considered government-general purchase or continued to business. It formed no conclusion in that time, but from 1935 onward, the performance suddenly began recovering and growing. Because it made remarkable progress that Taipei City development and industry development on an extensive scale in Taiwan. Along Taihoku Railway line, it located in outskirts of Taipei City and that area had high ratio of Japanese residents. Most of Japanese got white-collar jobs so increasing Japanese residents mean increasing commuter. These commuter transportation differed from general private railway traits in colonial Taiwan. Reflecting Taipei urban development , Taihoku railway had a property of commuter rail load and that was most markable feature. however, there is some doubt as Taihoku railway was truly “public transport”. Taihoku railway located the area of high ratio of Japanese residents. Considering occupational differentiation between Japanese and Taiwanese, it must took on the character of “the governing classes’ rail load”.