228基金会所引用之葛氏言论，原文中应该是如此的： 「When the Japanese Property Registration Commission completed its work, qualified staff economists estimated the total value of nonmilitary property made ready for transfer at two billion dollars at prewar rates of exchange. If we halve this sum (to mitigate the charge that the Japanese must be expected to exaggerate their losses), we are still confronted with a billion-dollar figure. Under circumstances then affecting values at Shanghai and Taipei it was impossible to put a realistic valuation on Formosa as a whole, and upon the confiscated properties. Here was in effect an enormous reparations transfer of four or five billion dollars' worth of properties (excluding arms and ammunition), by Japan to China. Under proper management Formosa's modern economy could have been made to generate great surpluses needed in the rehabilitation program for China proper , and the island could have become an invaluable training ground for tens of thousands of Chinese technicians needed in every mainland Chinese province.」 --FORMOSA BETRAYED　George H. Kerr 第122~123页 跟中文版有一些出入，不过原文贴在这给你看了。 至於文中所述20亿美元资产也其来有自 根据战後日本处理赔偿问题时外务省所做的调查，至1945年8月5日时海外资产如下： 朝鲜 702亿5600万円 台湾 425亿4200万円 东北 1465亿3200万円 中国华北 554亿3700万円 华中・华南 367亿1800万円 その他の地域（桦太、南洋、その他南方地域、欧米诸国等） 其他地区(库页岛，南太平洋，其他南方区域，欧美诸国等) 280亿1400万円 合计 3794亿9900万円 出自：国会図书馆外交防卫课『调査と情报 第228号 戦後补偿问题ー総论（1）』第7页 1945年时1美元=15日圆，故可简单得出台湾资产换算美元後为： 28亿3613万美元 说30亿是胡诌的，是否有些欠缺公允？ 至於葛氏的经历嘛， 1937-1940 English teacher, Taipei, Taiwan 1942-1943 Analyst and consultant on Formosa, U.S. Department of War 1944-1946 Director, Formosa Research Unit, Naval School of Military 　　　　　　　　Government and Administration, U.S. Navy, Columbia University, 　　　　　　　　New York 1946-1947 Foreign service staff officer and vice consul, U.S. 　　　　　　　　Department of State, Taipei, Taiwan 1947-1949 Lecturer, University of Washington 1949-1950 Lecturer, Stanford University and University of California at 　　　　　　　　Berkeley 1950-1955　 Research Associate, Hoover Institution 比较起一个"驻台不到一年期间、也未受专业财报或军事训练的外交官"提出的言论， 仅仅一个"普通大学毕业生"的言论有多可信，我也是存疑的。 不才在下要补充的仅以上而已，若有错误之处，还望各位先进大德不吝指正赐教。 --

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