本文藉由近年開放的政府檔案，探討過去較少被完整爬梳的日本出版品進口管制體系，藉以了解戰後臺灣如何控制外來資訊的流入，以及面對日本所展現的矛盾態度。對中華民國政府而言，在戰後混亂的情勢中，防堵外來危險事物進入臺灣成為當務之急，可能蘊藏顛覆訊息的出版品成為管制對象，其中來自日本的出版品既充斥著左派思想，對國共報導有不利政府的描述，擁有廣大日文閱讀人口的臺灣若繼續依賴日本出版品，不僅阻礙國語運動的推行，亦有害民族精神的培育，因此日本出版品成為1950年代之後中華民國政府積極管制進口的對象。本文的發現有二。首先，本文疏理管制體系不同時期的樣態與變動的背後原因。從戰後至中日斷交依主事機關的不同可概分為三期，分別展現嚴格管制、略為放寬，以及組織重整強化的歷程。制度變動的原因源自中華民國政府不同時期的統治思惟，亦與雙方外交冷熱密切聯繫。從先期為了防堵資訊而成立龐大系統，到後期簡化機構，並注意戰時軍管體制與平時統治機構的權責，反映了政府由注重排除殖民思想的「國民建設」，開始有餘力進行組織合理化、強化機關職能的「國家建設」。其次，本文認為戰後中華民國對日本定位存在基本矛盾，在應當批判的前殖民母國和應多加交流的冷戰伙伴之間游移不定。歷史因素與現實政治表現，使得政府始終對日本及曾受其統治的臺灣人深感疑慮，對日本出版品一直欲迎還拒。日本出版品進口實為內部文化統合、組織重整、對外交涉與反映臺灣特殊統治情況的多重議題。

This article focuses on the import control system of Japanese publications as a way to understand the KMT’s governance of foreign culture and its ambivalence about Japan based on recently released archives. For controlling Taiwan, it was important to suppress internal objections and clear external, dangerous information out of the new governed land. Japanese publications were one of the most dangerous informational objections, as they included Marxist thought and the news about Chinese Civil War, which differed from the KMT’s. Japanese publications were also read by many Taiwanese, and that would impede the Mandarin Promotion Movement and national spirit. For the above reasons, Japansese publications were controlled strictly from the 1950s. There are two points in this article. First, this article surveys the control system of Japan publications. From 1945 to 1972, the control system can be separated into three periods, and it illustrates the periods of controlling strictly, relaxation of controls, and organizational reform. The reasons for the changes of the control system were due to the different ruling strategies in different times, and related to the foreign relations between the ROC and Japan. The KMT built a huge-scale control system in early 1950s, and reformed the organization from the 1960s officially. It shows that the governance strategy changed from ＂nation building＂ to ＂state building.＂ Second, this articles points out the ambivalent attitude about Japan of the KMT. For historical reasons and political activities, the KMT could not determine clearly if Japan was a cold war ally or a pre-colonist. The KMT suspected Japan and the Taiwanese who had been ruled by Japan for fifty years, and accepted Japanese publications outwardly but rejected them in essence. The import control system of Japanese publications is an issue concerning multiple topics about internal cultural integration, organizational reform, foreign negotiations, and Taiwan’s special history.