隨著世界各國在民主化後對重新審視、扭轉過去壓迫性政權作為的嘗試，近年來以臺灣史料為題材的研究中，以轉型正義為主題的論文也有逐漸增加的趨勢。不過多數研究習慣將視野集中於國民黨來臺後的族群歧視、整個國家退守臺灣後基於反共／防共的白色恐怖對人權的侵害、或是臺灣政治民主化後的補償與歷史正義，相對少有探討臺灣戰後初期對日本統治的反省內容，同時也缺乏比較性地跨越不同政權統治時期，嘗試從外來政權如何統治社會與汲取資源方式的角度，研究國家建構如何影響轉型正義主張與行動的作品。 　　相較先行研究，本論文以從日本殖民時期以至戰後初期的臺灣與朝鮮為研究對象，指出日本對新領土的國家建構工程使兩地在戰後初期都出現了轉型正義的行動與主張，而兩地在遭受殖民前與殖民期間發展出的共同體意識、社會成員處境、和殖民者建構國家的手段與過程均影響了兩地轉型正義的內容與強度；而兩地在戰後分別受到外來政權統治，再次出現國家意圖控制社會的國家建構行為，使兩地原有的轉型正義主張遭到壓抑－在臺灣，新統治者與臺灣社會認定的犯過錯者結合，以自己的轉型正義標準壓制臺灣人的權利和對政權的批判，臺灣人因此重新審視共同體界線；朝鮮／韓國對民族獨立與犯過錯者的究責要求則一直未滅，然而新統治者與其後繼者為了穩定政權，出現了無視社會要求，以新標準區別敵人並阻礙轉型正義的情形，最後，戰後初期統治兩地的新政權皆為其國家建構目的犧牲了社會的轉型正義要求，同時製造了新的不正義。 / With countries of the world tried to review and redress doings oppressive regimes did in the past after democratization, the number of theses topic on transitional justice by studying Taiwan historical resources increases recently. However, most of the researches focus on ethnic discriminations after Kuomintang seized Taiwan, human right violation and persecution in white terror era, and redress or historical justice after political democratization. There come relatively fewer discussions on reflections on Japanese rule in early post war Taiwan, and lack of comparative, cross-regime works try to explain how state-building influenced transitional justice ideas and actions, by applying viewpoint that different alien regimes carry out ruling and extraction resources from society. 　Compared with former researches, I adopt the era Taiwan and Korea under Japanese colonization to early post war period as research subjects. I first point out Japanese state-building crafts brought out transitional justice ideas and actions in early post war Taiwan and Korea, different development degrees of community imagines, situation of society members, means and process colonizers took to build state before and in the colonial period made postwar transitional justice different in the two places. Next I point out new alien regimes befell post war Taiwan and Korea, new state-building process came out once again, and transitional justice was repressed. In Taiwan, new rulers built a patron-client relationship with local wrongdoers, they put Hanjian accusation standard on Taiwanese, suppress their political right and critique, and therefore Taiwanese started to review the boundary of community. In Korea, desires to nation independence and punish wrongdoers never faded, however, post war rulers ignored society requests and used new standard to mark new enemy within, blocked transitional justice for stable regime. At last, regimes ruled Taiwan and Korea in early post war days sacrificed society requests for transitional justice, instead by pursuit of state-building goals, and brought out new injustice.