After Sino Japanese War of 1894-1895, Taiwan was incorporated into Japanese territory. Although Taiwan has a unique geographical location, the island is rich in natural resources, but there are no mature financial institutions in the island, the monetary system is complex, currency chaos is serious. As a result, economic development has stagnated. The Japanese government aims to revitalize Taiwan\u27s economy, reforming Taiwan\u27s monetary system, putting into implementation of gold standard system, decision to establish Bank of Taiwan. Later Bank of Taiwan issues one yuan bond and five yuan bond in Meiji 32, fifty yuan bond in Meiji 33, ten yuan bond in Meiji 34 circulating in the market by extremely popular. People on the island gradually changed from using money to using silver bonds, Finally accepted of voucher. The bank bonds issued by the Bank of Taiwan are printed and introduced in Japan, This paper will clarify the process of the introduction of silver bonds and the current situation after introduction.中谷伸生教授古稀記念
