日治時期日本人在臺施政的評價問題，頗多爭議。由於戰後臺灣人對待日本人的態度，遠較韓國人來得和善；而且，畢業於公學校的臺灣人同學會，又不乏熱情招待其昔日的日本人師長之例。因此，有些日本人往往喜歡將其過度引申為「良風美談」，甚至進而證明日本的殖民地教育對臺人全是善、是成功的文化傳播。當然，這樣的取樣與推論皆是有問題的。因此，為了瞭解日治時期日本師長與臺灣人學生間、這種所謂「良風美談」之「師生關係的」內實，本文乃以臺灣總督府醫學校第二、三任校長高木友枝(一八五八~一九四三)、堀內次雄(一八七三~一九五五)與其臺灣學生們為例，探討師生關係在當時的殖民地體制下，如何受到殖民統治的影響。事實上，當然高木友枝與堀內次雄深得其臺灣學生的敬重，但這些臺灣學生卻也在後來的反殖民體制運動中，擔任推動的要角；而其反抗殖民地當局的行動，在在衝擊著他們與高木、堀內之間良好的師生關係。因此，本文將焦點集中在「師生愛」與「民族認同」之間的糾葛，以窺日治時期日、臺人師生關係中，那個幽微卻難以忽視的部分。

During the Japanese ruling period, Dr. Takagi and Dr. Horiuchi were principals of the Government Medical College of Taipei in Taiwan. they had close relationships with their Taiwanese students. From the time the students entered the college until they graduated, they had developed relationship with their Japanese teachers. However, may of their students later joined the Anti-Japanese Ruling Movement. The Japanese teachers wanted their Taiwanese students to become Japanese and very good care of them, never discriminated against them. The Taiwanese students respected their Japanese teachers very much, yet they kept fighting for anti-Japanese ruling. There continued to be a substantial gap of their ethnic identity between the Japanese teachers and the Taiwanese students.