本文探討1920至30年代中期，近代臺灣美術中「地方色」與鄉土藝術之相關論述與作品。在總督府同化政策下，1927年成立的臺展，鼓勵表現臺灣「地方色」，並創造具有日臺融合特色的鄉土藝術。同時，「美術」制度作為現代文明的重要表徵，吸引臺灣人立志成為「藝術家」。1920年起屢次入選帝展的黃土水，呼籲臺灣青年共同創造「藝術上的福爾摩沙時代」。黃土水等臺灣藝術家，以故鄉為題材參加帝展，可說是臺灣鄉土藝術的發端。臺灣人基於故鄉意識所創作的作品，與臺展當局獎勵的鄉土藝術方針說，表面上目標一致，在藝術上追求獨特性的想法，也促成「臺灣美術」命題的成立。然而，臺日人之間對於「臺灣」的認同情感各有差異。臺展中對於表現臺灣「地方色」，也有著各種議論。本文分為兩大部分。第一部分從概念、制度與言說的角度，將臺灣美術的發展，放在日本帝國美術制度中來檢討。並認為所謂「地方色」，是在西方現代性的普遍標準下映照出來的獨特性。第二部分以黃土水、郭雪湖、陳植棋描繪臺灣故鄉的作品為例，他們在現代性的框架中尋找表現「地方色」的素材，然而，藝術家一方面迎合展覽會的框架，其中卻隱含了認同形成之複雜與曲折的心情。

This study discusses the theme of ＂local color＂ in art works and the discourses related to nativist arts during the 1920s and 30s in the Japanese colonial Taiwan. The Japanese colonial government with the aim of commencing the assimilation policy promoted art works presenting Taiwan's ＂local color＂ in the Taiwan Art Exhibitions (1927-1936) and nativist arts carrying elements of the cultural integration between the Japanese and the Taiwanese. Meanwhile, the institution of ＂Fine Arts＂ as a significant feature of modern civilization lured young Taiwanese students who were determined to become artists. Huang Tu-shui, the Taiwanese frequent nominee in several Imperial Arts Exhibitions in the 1920s, appealed to the Taiwanese young talents to work together to create ＂the Formosan era in fine arts.＂ The art works of Huang and other Taiwanese artists presented in the Imperial Arts Exhibitions can be considered as the beginning of the Taiwanese nativist arts. The art works produced by Taiwanese artists who prepared themselves with homeland consciousness seemed to share similar interests with the colonial authority's cultural policy of promoting native arts. In addition, the concern of searching for local uniqueness in arts helped to create the field of ＂Taiwan fine art.＂ However, nuanced differences existed in the affective identity toward ＂Taiwan＂ between the Taiwanese and the Japanese. These different affections resulted in disputes concerning ways of presenting Taiwanese ＂local color＂ in the Taiwan Art Exhibitions. This article consists of two sections. The first section deals with the art concepts, institutions, and discourses developed in the Japanese imperial fine arts system in order to contextualize the history of Taiwanese fine arts. It argues that the theme of ＂local color＂ in arts represents the uniqueness as compared with the universal standards of fine arts in Western modernity. The second section uses the art works of Huang Tu-shui, Guo Shiuehu, and Chen Chih-chi as examples to explain the artists' efforts in searching for the materials and styles of ＂local color＂ within the framework of modernity. These Taiwanese artists exhibited ambiguous attitudes in seeking means for balancing the official aesthetics in art exhibitions and their Taiwanese cultural identity.