日據時期的台灣共產黨，是反日本帝國主義殖民統治的產物。黨員從民族主義的自覺心出發，然後走上社會主義與共產主義的道路。然這樣的一個結果，在另一方面也與蘇聯與共產國際的世界革命策略有關。是以台灣共產黨的建黨本質，其實具有民族主義、國際主義，與階級鬥爭的「三重性格」，要比一般所認知的民族主義複雜。本論文即在透過台灣共產黨的建黨指南「上海綱領」的內容，利用文獻分析方法，去窮本溯源這三重性格的由來，同時揭露，在馬、列主義的定義裡面，所謂的民族或國家，最終還是要為社會主義、共產主義服務的。而關於這一點，理想主義色彩濃厚的台共黨人最初似乎不以為意，以致日後會發生自主路線與國際路線的衝突，導致台灣共產黨的分裂。

Taiwan Communist Party under Japanese reign was the outcome of resisting against Japanese imperialism's colonization and government. The party members set out from the self-consciousness of nationalism, and then stepped on the road of socialism and communism. Yet this kind of result was related to the global revolution tactics of USSR and Comintern on the other hand. Therefore, the nature of Taiwan Communist Party was actually provided with the triple characteristics of nationalism, internationalism, and class struggle, which was more complex than the nationalism averagely understood. The thesis is to take advantage of methods of document analyses to trace the origin of these triple characteristics through the content of Taiwan Communist Party's guide for party-establishing, "Shanghai Outline"; meanwhile, to disclose the so-called nation of country in the definition of Marxism-Leninism eventually serves for socialism and communism. Taiwan Communists of thick idealism did not grasp the reality about this point. Consequently, it would bring forth the collision of independent route and international rout afterwards, and result in the split of Taiwan Communist Party.