「建國祭愛馬行進」、「愛馬日」及「軍馬祭」，是日治時期新的時間制度下，日本在臺灣所安排的日本式節慶。 建國祭又稱為紀元節，其日期是在2月11日，是日本慶祝其建國的日子。日本在臺灣日常行事中的紀元節，會舉行建國祭，在建國祭中，原本並沒有建國祭愛馬大行進這個項目，但自從日本進入中日戰爭之後，為配合日本第一次馬政計畫 而實施的馬的生產及獎勵的措施，以及為了普及臺灣民眾對於馬匹品種的改良及馬事的思想，從1939年開始在建國祭中加入了愛馬大行進的項目。 愛馬日是在每年的4月7日。為何日本要實施愛馬日，這最早可以追溯到明治37年(1904年)，當時因為日本在甲午(日清) 和日俄(日露)戰爭之後，深覺馬在戰場上有其重要性，因此從明治37年4月7日開始實施愛馬日。愛馬日實施之後，在明治三十九年(1906年)日本開始了第一次三十年的馬政計畫。愛馬日在臺灣做為日本馬匹改良計劃的一部份，在二次大戰之前並沒有充分的運用，直到1937年中日戰爭爆發之後，隨著國民精神總動員運動的推行，愛馬日乃成為其運動的一部份，做為全國的愛馬日，在日本競馬會、帝國馬匹協會、日本協馬協會的提倡，以及在軍、文部、農林各省、國民精神中央聯盟的後援之下，從昭和14年(1939年)4月7日起開始盛大實施。軍馬祭的實施是為了祭祀在支那事變(盧溝橋事變)中犧牲的軍馬。在日本內地是從昭和13年(1938年)開始，由帝國馬匹協會、日本競馬會飛大日本騎道會、軍用馬匹鍛鍊中央會主辦了第一回軍馬祭。昭和14年(1939年)，則舉辦了第二回軍馬祭，而臺灣在日本內地的影響之下，這年的10月24日開始也實施了臺灣第一回的軍馬祭，由各州廳畜產會負責主辦。 這三個在日治時期臺灣的紀念日，是否有進一步的意義，將於結論部份以後殖民理論的看法來詮釋。

　　　　　"Horse March in New Era Inauguration Festival(建國祭─kenkokusai, or 紀元節─ Kigensetsu)," "Horse Day(愛馬日─ Aibabi)" and "Military Horse Memorial Day(軍馬祭─Gunbasai)" were Japanese festivals arranged in Taiwan by Japan government during its role over Taiwan. "New Era Inauguration Festival" fell on February 11 th. It was the day on which Japan celebrated its national establishment. In Taiwan, Japan government also held New Era Inauguration Festival as a national holiday. At the ceremony of this festival, there was no activity of Horse March in the beginning. However, it was included in 1939 when the Second Sino-Japanese War (1937-1945) broke out, with the purpose of the enforcement of the first horse policy, which spread the idea of horse affairs and encouraged the breeding of horses in Taiwan society. "Horse Day" fell on April 7th. Its enforcement can be traced back to 1904 for the reason that Japan started to recognize the great importance of horses in battlefields after the First Sino-Japanese War (1894-1895) and the Russo-Japanese War (1904-1905). After Horse Day was put into practice in 1904, Japan started its first 30-year horse policy in 1906. In Taiwan, Horse Day was served as a part of the improvement of horse breeding project. However, its function wasn't fully developed before World War II. Only until the outbreak of the Second Sino-Japanese War in 1937 did Horse Day was enforced as a part of the National Spirit Mobilization Movement. Moreover, Horse Day reached its prime era in 1939 as a national holiday advocated by the Association of Japan Horse Race, the Association of Empire Horse, and the Association of Japan Horse and supported by the Ministry of National Defense, Ministry of Education, Ministry of Agriculture and Forestry, and the Central Alliance of the National Spirit Mobilization Movement. The purpose of the enforcement of "Military Horse Memorial Day" is to hold a memorial ceremony for military horses that died in the Second Sino-Japanese War. The first ceremony began in 1938 and was held by the Association of Empire Horse, the Association of Japan Horse Race, the Great Japanese Horsemanship Society, and the Central Department for Military Horse Training. The second ceremony took place in 1939, with Taiwan having its first Military Horse Memorial Day on October 24th in the same year under the influence of Japan. In the conclusion, the author adopts the approach and theory of post colonialism to clarify and interpret the theme of the article in order to find out further meanings of these three Japanese festivals.