在敘說或討論日本統治台灣時期時，「皇民化」或「皇民化運動」這一名詞常會被引用，而且長期以來也被認為是第 17 任總督小林躋造上任時，所揭櫫的治台三原則——皇民化、工業化、南進基地化--之一，但是，是否如此？「皇民化運動」真的是由總督府所提出、推動？它的內容是什麼？又應作如何的定義？本論文即藉由當時半官方的報紙「台灣日日新報」，以及小林總督和總務長官於就任以來的一連串諭告、訓詞、演講資料等，再度追蹤討論「皇民化」、「皇民化運動」此一詞句的起源，以及它與總督府官方或輿論界間的關係，並藉以釐清「皇民化運動」與民風作興運動、皇民奉公運動以及日本國內發起的國民精神總動員運動間的相互關係。

When narrating or discussing the Japanese Occupied Period in Taiwan, “Kōminka” or “The Kōminka Movement” are often cited. And what is more, they are recognized as one of the three principles to govern Taiwan when the 17th doge, Kobayashi Seizō was on his job for a long time. But is that true? Did The Kōminka Movement really broach and budge by Sōtokufu ( 總督府)? What’s its content? How to make a definition? In this paper, I will trace the origin of “Kōminka” and “The Kōminka Movement” and their relations among the authorities and the public to feel out the interrelation among the Kōminka Movement, the Folkway Promotion Movement, the Kōminhōkō Movement and the Movement of the General Mobilization of National Spirit in Japan by the semiofficial newspaper, Taiwan Daily News as well as Kobayashi Seizō’s manifestos, instructions and discourses.