本文闡明戰後初期臺灣社會的歷史清算工作，從最初的報復行動、批判日治協力者、重新評價日治時期左右翼路線的抗日運動，到保存臺灣語言、文化、史料，確立臺灣文化主體性等等。這些歷史清算工作顯示臺灣社會開始反省日治五十年被殖民經驗，並追求「去殖民」的目標。 國民政府統治當局接收臺灣之後，也著手歷史清算工作，鼓勵臺灣社會重建抗日歷史，協助紀念、追思、革命先烈入祀等活動。「反日」、「反殖民」一度成為臺灣社會與統治當局的共同目標，雙方曾經有短暫的交集。但是，國民政府的歷史清算工作是以中國近代歷史記憶為基礎，著重國族主義與黨國體制的建構，要求「去奴化」、「中國化」、「黨化」。官方清算皇民奉公會成員，剝奪其參政權，手段嚴厲，造成社會恐懼。 1946年官民關係愈發對立，使得民間歷史清算工作曇花一現，錯失公共論述形成的時機。

This article illustrates the historical rectification carried out in early postwar Taiwan. After a short period of emotional revenge conduct, the Taiwanese turned around to criticize the collaborators and re-evaluate the different routes taken in the anti-Japanese movement. They also tried to preserve the language, culture and historical materials to establish cultural subjectivity. These efforts signified that the Taiwanese had started to examine their colonial experiences during the Japanese period, and wished to achieve “decolonization”. The National Government also promoted the task of historical rectification. They encouraged the Taiwanese to reconstruct their anti-Japanese history, and provided assistance for memorial activities. “Anti-Japanese,” or “anti-colonial,” became a common goal of the Taiwanese people and the ruling authority, which created a brief overlap in the initial period of KMT rule. However, the liquidation actions of the National Government based on historical memory emphasizing Chinese nationalism and Party-state operations, appealed to “de-enslavement,” “Chinesization,” and “identification based on the KMT”. The officials investigated the members of Kominhokokai (皇民奉公會 ), took away their political rights, and caused horror atmosphere. Relations between the officials and the public became increasingly antagonistic in 1946, which interrupted the historical rectification task in civil society and delayed the formation of normal public discourse.