In 1937, militaristic Japan budgeted the huge sum of ¥ 2.6 million to build the Songshan plant over three years. It was expected that the plant would be able to turn out 2 billion cigarettes a year. Apart from supplying the Taiwan market, the plant was also expected to supply troops in various areas of Japanese control, including central China, southern China, and the South Pacific.
1937 年，軍國主義瀰漫的日本議會通過撥付 260 萬日圓鉅款、以 3 年時程興建松山菸廠，預計年產量能達到 20 億支香菸，除了提供台灣捲菸市場外，也打算外銷華中、華南、南洋等日本勢力範圍，供應前方軍隊使用。