日治初期臺灣人在日本殖民統治之下，絕大多數的人無奈地選擇現實認同，但有些人的情感認同上還是遙遙託付於祖國原鄉（清帝國→中國）。到了日治中期，臺灣精英領導社會運動向日本爭取權利時，或者由於本身自信不足，或者日帝國的力量過於巨大，一些臺灣精英常必須援引中國深厚的歷史文化背景來與日本抗衡。然而，這類存在慨念裡的祖國圖像，畢竟與中國實體差距頗大，臺灣人往往對中國政治的詭譎與深沉，諱莫如深，甚至一無所知。因此，除非遠離臺灣，前去中國發展，否則臺灣人歸結還是僅能與日本人合作。不過，隨著日本與中國之衝突不斷加溫，日本當局自不能容忍包括臺灣人在內的帝國子民懷有貳心。於是在「皇民化」－日本認同之集體催眠的氣氛中，不惟中國認同頓遭扼抑，戰時的臺灣主體性同等面對沉重的壓抑。二戰的結果，使得臺灣人的「日本化」功敗垂成，但新的中國政府又以極其強勢的姿態君臨臺灣，臺灣主體性不是遭到再次的重擊，便是在中國認同的羽翼遮蓋下而被遺忘。未料1947年二二八事件之發生，翻轉了這股臺灣人的認同歸向，將日治中期以來「自治」的訴求，重新導引至追求臺灣主體性的臺獨認同。本文便試圖以「二戰結束」與「二二八事件」爲兩個歷史轉折點，以臺灣精英爲討論重心，分析其間臺灣之認同糾葛。

Under the government of Japanese in the primary rule period, most Taiwanese cannot help choosing to surrender themselves to the occupied of Japan. However, some Taiwanese still put their country identity on the mother country (Ching Dynasty to China). In the middle of Japanese rule period, when Taiwanese elites try to strive for their right, they must compare the long and profound Chinese historical culture with Japanese history out of insufficient confidence and the great authority of Japan. Nevertheless, the stereotype of the life in mother country is quite different from the reality in China then. Taiwanese cannot figure out the actual political situation or they even have no idea to the Chinese treacherous politics. That is the reason why Taiwanese have to cooperate with Japanese except escaping to China. However, with increasing conflicts between Japan and China, the authority of Japan cannot tolerant that Japanese-Empire people have disloyalty including the Taiwanese. Not only the identity but also the subjectivity of Taiwan is restrained under the policy of becoming Japanese. The result of WWII defeats the „Japanization“ in Taiwan; besides, the new Chinese government governs Taiwan with the great authority. Subjectivity of Taiwan is given a blow again or it is forgotten within the China identity. In 1947, the 228 Incident overturns inclination of Taiwan Identity unexpectedly. The 228 Incident changes the pursuit of self-government or self-rule in middle of Japanese rule period into the independency of Taiwan. This article focuses on the analysis of Taiwanese elites' entanglement of Taiwan Identity which is based on the turning point of the end of WWII and the 228 Incident.