紀元二千六百年爲昭和15年，亦即西元1940年。明治初期日本政府設定第一代神武天皇於橿原即位之年爲紀元（或皇紀）元年，西元1940年正值紀元二千六百年。這一年－介於1937年中日戰爭爆發以及1941年太平洋戰爭開始之間－日本政府動員全國民眾舉行史無前例的一連串奉祝活動，藉以對國民進行精神動員。奉祝記念活動包括打算於1940年舉行的東京奧林匹克運動會、日本萬國博覽會、以神武天皇爲祭神的橿原神宮之境域擴張整備等等。該年11月10日的大規模奉祝式典與隔天之奉祝會，集5萬5千人在天皇、皇后親臨下，於宮城前廣場盛大舉行。全國各地（含殖民地臺灣）的「奉祝行事」達1萬3千件、「記念事業」1萬5千件。但是2年前「國家總動員法」開始實施，禁止奢侈浪費的「七七禁令」起跑，同年10月「大政翼贊會」產生，近衛文麿內閣的「新體制運動」正式展開。在民間社會強調「奢侈即是敵人」，政治上高唱「八紘一宇」，強行進入「總力戰體制」下之「紀元二千六百年」，奉祝活動與戰爭體制交織糾葛。這一年在日本與臺灣，到底發生了哪些事情？它又具有什麼意義？本小論文試圖藉官方史料《紀元二千六百年記錄》等等，對「紀元二千六百年」的日本與臺灣作一探討。

Kigen 2600, also Showa 15, is the year 1940. In the early Meiji era, the government of Japan stipulated that the year, in which Jinbu Emperor ascended the throne in Kashiwara, to be Kigen (Kohki) 1. Before this year, the Sino-Japanese War broke out in 1937; afterwards, the Pacific War took place in 1941. In Kigen 2600, the Japanese government, in order to develop the esprit de corps, mobilized the whole country to hold a series of celebrations and commemorations, including the 1940 Tokyo Olympics, Japan World Fair, and the expansion of the Kashiwara Jinguh, which worshiped the Jinbu Emperor. On November 10, 1940, the major celebration ceremony was held in the Jinguh plaza, followed by the other celebrations on the next day with the attendance of the Emperor and the Empress and 55,000 people. In that year alone, 13,000 celebrations and 15,000 commemorations were held throughout the whole country (including the Taiwan colony.) However, Kigen 2600 was the year intertwined with celebrations and various wartime events. Since 1938, the National General Mobilization Law and the July Seventh Ban, an anti-extravagance ban, had been put into practice; in October 1938, the Taiseiyokusan Kai was established and the New Order Movement of the Fumimaro Konoe cabinet started. The propaganda of "Extravagance is Our Enemy" was widely promoted among the public and the Japanese government was calling for the idea of "Hakko Ichiull" (eight corners of the world under one roof.) The whole country was under the system of "General Mobilization." What events took place in Japan and Taiwan in this specific year and what significance do they carry? Based on the official historical document Kigen 2600 Report, this paper will look into the Japan and Taiwan in Kigen 2600.