臺灣曾為日本的殖民地，臺灣及日本如何看待過去的殖民經驗，及對殖民時期詮釋的差異，除了展現不同民族如何看待過去，也透露出現在局勢如何反映對殖民經驗的詮釋，及對未來前景的走向。基於此，本研究分析並比較臺灣和日本的中學歷史教科書，如何敘寫日本殖民統治及殖民地臺灣之內容，並探究兩地間的殖民歷史認識之差異，及其落差所呈顯出的可能因素及意義。研究發現，在兩者殖民記憶的差異方面，臺灣教科書兼重殖民時期的政治、經濟、社會、文化等面向，而日本教科書則以政治面向為主，僅有零星簡略的書寫，此記憶落差可能與殖民地臺灣的層級規格、臺海兩岸的外交情勢演變、日本對歷史責任的態度等因素有關。

Taiwan was a colony of Japan. How Taiwan and Japan view the past colonial experience and how they interpret the colonial period differently show the ways different peoples view their past. The different viewpoints and interpretations also reveal that the present situation reflects not only the way to interpret the colonial experience but also the direction of future development. This study analyzed and compared how junior high school textbooks of Taiwan and Japan write about Japan's colonial rule and its colony of Taiwan. The research explored the difference in the understanding of the colonial history between the two places, and the possible causes and meanings of that difference. This study found that, with respect to the difference in colonial memory, Taiwan textbooks include political, economic, social and cultural aspects with similar amount of coverage, while Japan textbooks include mainly the political aspect. This memory gap may have something to do with the level and the scale of colonized Taiwan, the change of political situations between Taiwan and China, and Japan's attitude towards its historical responsibility.