本論文是以透過解析日治初期，伊澤修二關於教化、文明與國體的思考，來詮釋潛藏在臺灣國語「同化」教育中所包含的近代要素──教育機會均等主義的實施體制和人量有關近代化的教材──之形成原理、構造。其主要內容如下： 在臺灣總督府首任學務部長伊澤修二的領導下，所謂的「同化」政策呈現著，以文明為主要容，以國語教育為媒，以「走入『日本』民族」，「走入『一視同仁』」為目標的統治態勢。而這教育形式爾後影響了許多後繼者，成臺灣「同化」教育的雛型。 然而，伊澤修二所塑造的國語「同化」教育不但具有工具性和強烈的意識形態，和當時西歐的殖民地教育比較起來亦是包含有許多特異性。形成這個統治現象的原因乃是受制於日本帝國在統治臺灣時，欠缺一個具有像基督教功能般的殖民地教化工具。為了搭服這個困境 伊澤試圖以擬宗教制的「國體論」來估為教化臺灣人的手段。然而，「國體論」本文卻與異民族支配是相剋的，以「國體論」來教化臺灣人時會造成日本天皇制國家原理平衡的動搖。所以把臺灣放在「國體體論」的破綻。「同化」國語教育中所包含的近代化要素，就是在這種統治架構之下所產生。 在伊澤統治下臺灣人或許獲得了奠定近代化基礎的契機，但是這些近代化的現象與其說是伊澤基於人類愛的精神的所描繪出來的目標，不如說是為了維護日本天皇制國家原理的平衡所產生出來的一種無心之果。

　　　　　This paper attempts to rebut the prevailing favorable view of Japanese colonial rule in Taiwan by analyzing the formative principles and the structure of the modernizing elements in the assimilationist Japanese educational policy in Taiwan. In particular, the paper attends to the system by which the Japanese implemented equality of educational opportunity and the large amount of material on Western civilization incorporated into the teaching curriculum. The main themes of the paper are the following. Taiwan's assimilationist "douka" policy came into being under the leadership of Isawashuji, creator of the Japanese-language education program in Taiwan. Its main content emphasized civilization, and the major medium for promulgating this content was Japanese-language education. The program employed "kokutai" as its main educational instrument and as the pivot of political rule, filling a role analogous to that played by Christianity in Western colonial environments, and took "becoming Japanese" and "moving toward ishodujim" as emblems of its assimilationist objectives. These guidelines became the prototype for Taiwan's assimilationist ("douka") educational program for half a century. However, the modernizing elements in this educational program also had an instrumental and intensely ideological character. For Isawashuji, he was convinced that only a broad education would enable the Taiwanese to genuinely understand the uniqueness and superiority of the Japanese state ("kokutai"). Isawashiuji was determined to use "kokutai" in ruling Taiwan mainly because the Japanese empire lacked a conlonial educational instrument comparable to that provided by the teachings of Christianity. Hence he attempted to use "kokutai" in place of religion in educating the Taiwanese. Under Isawashuji's rule, the Taiwanese were perhaps given the opportunity to establish a basis for modernization, as well as a basic direction for their later national identification as Taiwanese. However, these modernizing results were obtained mainly as by-products of a plan aimed at maintaining the equilibrium of the Japanese empire. They were not the results of an attitude of benevolence toward the people on Isawashuji's part, nor of a direct affirmation of the value of modernization.