| Summary: | 碩士 === 國立中興大學 === 歷史學系所 === 104 === Around the break-out of War of Resistance Against Japan, China lost both his economic and political centers, Shanghai and Nanking within six months. The disparity of military power between China and Japan is very much in evidence. Therefore, talk of making peace with Japan was considered by some certain Chinese. Moreover, with the war carried on, Japan gradually expanded his occupied territories in China. To avoid the animosity of Chinese toward Japan and to show that this military action was against Chiang Kai-shek’s anti-Japanese government, not China, Japan attempted to seek someone who would be in concert with it to establish a new government. Under the background, Wang Jingwei, the vice president of Kuomintang(KMT), left the sub - capital Chongqing and cooperated with Japan. On the date of 30th, March, 1940, Wang Jingwei announced his “Back to capital” in Nanking and reorganized the government.
The establishment of the Wang Jingwei Gorvernment was restructured in the name of "National Government," which regarded itself “orthodox” as well as the Chongqing government. However, the validity of Wang Jingwei Gorvernment was questioned since it couldn’t be largely recognized internationally when it was just established; therefore, Wang Jingwei Gorvernment couldn’t successfully replace the Chongqing government and become the so called "legitimate" China. This study tries to illustrate how Wang Jingwei Gorvernment created the breach in the diplomatic relations through the changes of the world situation while being in such difficulties and fight for the interests of China in the world.
In addition, how Wang Jingwei Gorvernment operated is also one topic of this study. The finance is the basis of a government operation. In terms of tax issues, The eminent domain of the first three major tax revenues of China, tariff, salt tax, and general rate, in North China, Central China and the coasts had been in the hands of Japan after the falls of the three areas. The three kinds of taxation involved international trade and civilian goods, and were closely integrated with the local livelihoods in the administrative regions. Therefore, this study tries to illustrate how Wang Jingwei Gorvernment worked when the tax revenues were not under its control at the beginning, and how it dealt with Japan and set up its own financial system after the source of revenue was stabilized, and eventually, extended to the takeover of Chiang''s Government after the war.
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