皇民奉公會於1941年（昭和十六年）4月19日成立，1945年（昭和二十年）6月17日解散，前後四年，其目的和做法皆有異於四、五年前的皇民化（Kominka 日本國民化）運動。就對象而言，皇民化的對象是臺人，但是皇民奉公會則包攝在臺的日人與臺人；就機構而言，皇民化業務分屬於各行政體系，皇民奉公會則有專責機構及相關人員；就目的而言，前者側重文化改造，後者則顯係透過社會動員來執行各項既定的目標。 本文旨在說明皇民奉公會 (Kominhokokai) 的相關資料、成立背景、組織及各項工作，另以長期從事臺灣民族運動的林獻堂為例，說明在戰爭期間不論是否禦用紳士，只要被政府指定，沒有規避的辦法，在此情形下林獻堂參加了皇民奉公會各項活動，但他仍有所堅持，如不願改姓名、改著日服，保存漢文，與日人仍有所區隔，即使林獻堂不能不與日人合作，但其本身和家人仍受到來自日本政府的諸多迫害。 戰後國民政府來臺，陸續檢舉漢奸、戰犯，也要褫奪曾任皇民奉公會高級人員者之公權，一來收拾民心，一者顯現民族正氣，然而正如丘念臺所言，如逐一清算臺人在日治時期的行為，將使臺省人才無一可用，各機關非全用外省人不可，陳儀正在向內政部解釋其作為之際，二二八事件發生了，陳儀多次指出皇民奉公會人員是背後的煽動者，要取消擔任民代中的原皇民奉公會人員；但並未能實行。

　　　　　From its founding on April 19, 1941 to its dissolution on June 17, 1945, the Kominhokokai (皇民奉公會；literally "Public Service Association of Imperial Subjects") had a significant impact on members of Taiwan's upper classes. The objectives and activities of this organization differed from the better-known Kominka (皇民化，“Japanization”) movement, which had begun four to five years earlier. The Kominka was aimed at the island's Taiwanese citizens, while the Kominhokokai encompassed both Taiwanese and Japanese living in Taiwan. In terms of its institutional operations, the Kominka was managed by a wide range of administrative bodies, while the Kominhokokai was an integral administrative entity with its own personnel. In terms of its objectives, the Kominka focused on cultural policies while the Kominhokokai attemped to achieve a wide range of goals through social mobilization. This paper intends to employ relevant sources about the Kominhokokai to describe the factors underlying its establishment and organization, as well as its policies and their implementation. Moreover, by taking the case of the Taiwan nationalist leader Lin Hsien-t'ang as an example, this paper demonstrates that members of Taiwan's elite were often obligated to join the Kominhokokai, regardless of whether or not they were imperially-appointed gentry. While Lin Hsien-t'ang unwillingly enlisted in the Kominhokokai under these circumstances, he managed to insist on upholding some key principles to distinguish himself from his overlords, including not changing his name or wearing Japanese clothes, as well as persisting in the use of the Chinese language. As a result, despite the fact that Lin was forced to cooperate with the Japanese colonial authorities, he and his family continued to be persecuted. After the Nationalist government moved to Taiwan in 1945, it launched a campaign of reporting traitors and war criminals which included efforts to strip former members of the Kominhokokai of their civil rights. These actions had two purposes: to win the hearts and minds of the Taiwanese people, and to illustrate national justice. However, as Ch'iu Nien-t'ai pointed out, the end result of these actions would result in talented Taiwanese being unable to serve in government agencies, which would then be staffed solely by mainlanders. Just as Ch'en Yi was in the midst of explaining his actions to the Ministry of the Interior, the 2.28 Incident occurred. On a number of occasions Ch'en Yi claimed that former Konihokokai members had instigated the violence and expressed a desire to remove the legislative positions they held, but to no avail.