1940年3月，汪兆銘等人以還都南京形式成立標榜親日防共的國民政府，而與蔣中正為首及執行抗日政策的重慶國民政府形成對立。汪政權也雖然使用國民政府名稱，奉行三民主義為建國指導原則，懸掛青天白日滿地紅國旗，但由於該政權係倚恃日本的協助而成立，使得這個國民政府顯得相當奇特，與重慶國民政府之間不僅是親日與抗日的政策差異，代表政權的政治符號也有差別。 汪政權之所以使用國民政府名稱及政治符號，係因汪兆銘離川之際，寄望於重慶國民政府的中央政權構想未能成功，改而自建政權，採取周佛海於1939年4月與梅思平商討如何籌建新政權時，所提「需三民主義、國民黨、青天白日滿地紅旗及國民政府四條件」，目的在取代重慶國民政府的正統與合法地位，實現汪氏的中央政權構想，成為日本唯一的交涉對象。雖然日本欲扶持汪派建構新政權，但是對於汪派堅持標榜政權正統性的符號並非沒有意見。本文即以這四條件為主，論述汪派於1939年5月底前往日本與平沼騏一郎內閣進行折衝的過程，藉以瞭解汪政權的國民政府符號在日本的干預之下，最後以何種形式呈現，以及這些符號與重慶國民政府的差異之處。

In March 1940, Wang Ching-wei established the Nanjing Nationalist government under the aegis of Japan, appropriating the four symbols of the Chongqing Nationalist government, namely, the Three Principles of the People, the name of the regime, the KMT party and the national flag (blue sky on a red background with a white sun in the upper left corner). The regime's pro-Japanese policy was a natural outgrowth of their political relationship with the Japanese government and this necessitated utilization of some different political symbols. By using the political symbols of the Chongqing Nationalist government, the Wang Ching-wei regime sought to not only supplant their legitimacy, in line with Chou Fu-hai's four conditions of April 1939, but also to improve their traitorous image and become the only focus of Japanese political negotiations. Although Japan supported the Wang Ching-wei regime, it viewed their use of the same political symbols as the Chongqing Nationalist government (namely the Three Principles of the People, the KMT, the national flag, and regime name) differently. This paper takes these four political symbols as its core analysis, examining negotiations between the Wang Ching-wei regime and the Japanese government in May 1939, as well as the differences in political symbols of the Wang Ching-wei and Chongqing regimes.