十九世紀晚期中國閩、粵一帶的「海外華人」，以具有西方國家國籍獲取法律事務依所屬國而非中國處理的好處，又因係華人得以規避因屬外國籍而在中國所生之不利益，國籍因此猶如營利工具而事實上與國家忠誠觀念無關。當時同屬此一文化圈內的絕大多數臺灣漢人，亦基於生計或方便而依1895年「馬關條約」「選擇」並取得了日本國籍，且當其以「臺灣籍民」身分前往中國時，即因具有日本 國籍而獲得免稅及治外法權等好處。同屬漢人的中國在地人亦想冒充臺灣籍民以獲利，導致許多名為臺灣籍民者實為中國在地人，故中國在1909年頒行國籍專法之後，日、中兩國即為了臺灣籍民的國籍及其法律上待遇爭議不斷。不過，日本政府為培植其在中國福建的勢力而讓一些中國在地人「冒籍」成功，亦扭曲了國籍制度的本意。 　　日治下臺灣人確實可從其在中國的法律生活，感受到日本國籍的存在。按其因擁有領事裁判權，而不受待遇較差的中國司法所管轄，日治中期以後其在中國的司法案件還可經上訴而受臺灣法院管轄。不滿殖民統治的臺灣人到了中國，仍因具日本國籍而難逃臺灣總督府的監控。在中國的臺灣人經常本於國籍而要求日本保護，日本亦本於國籍要求臺灣人盡忠誠義務，二次大戰期間有不少臺灣人協助日軍作戰，甚或付出生命。不過，也有在中國的臺灣人基於利益考量而將日本籍轉換為中國籍。 　　日治時期未曾到過中國的臺灣人，仍會在臺灣遇到語言、文化相同，但具有清國或中華民國國籍，以致在法律等各方面受不同待遇的華僑。華僑在臺灣的社會地位不高，故臺灣人大體上不認為擁有中華民國／中國國籍是件值得追求的事。不過，日本統治臺灣的50年間視臺灣人如二等公民，使臺灣人難以打從心裡認同、熱愛日本這個國家，故大多仍對日本國籍抱持功利性的態度。對於沒有「自己的國家」的臺灣人，誠不易對其國籍存在「忠誠」這種情感面向的認知。

During the late nineteenth century, the overseas Chinese in Fujian and Guangdong regions on the one hand enjoyed the benefits of western nationals with their legal foreign identity; and on the other hand were immune from disadvantages imposed upon foreigners because of their Chinese roots. The concept of nationality seemed to have little relevance to one's identity or loyalty. Rather, it served as an instrument for gaining benefits. Sharing the same attitude of these overseas Chinese in China, the Han Taiwanese opted for Japanese nationality under the 1895 treaty between China and Japan. Hence, they enjoyed tax exemption and extraterritoriality as Japanese nationals in China. Desiring for the same benefits, some local Chinese posed themselves as Japanese nationals from Taiwan. Following China's legislation on nationality in 1909, lots of controversies arose between Japan and China over the nationality and legal treatment of Taiwanese with Japanese nationality in China. In 1910, the Japanese authorities took measures to confirm the nationality of Japanese nationals from Taiwan and intentionally allowed many local Chinese to attain such legal status so as to increase Japanese influence in China. Under Japanese rule, the Taiwanese in China could actually enjoy legal treatment as Japanese nationals. Their lawsuits would be tried by Japanese consuls in China, without interference from the notorious Chinese judiciary, and re-tried by the court in Taiwan after 1921. Even those Taiwanese who fled to China out of dissatisfaction with Japanese colonial rule were still overseen by the Japanese authorities because of their Japanese nationality. As Japanese nationals, the Taiwanese asked the Japanese authorities to protect their interests in China, and in turn the Japanese authorities also asked the Taiwanese to perform their duty as loyal subjects of the Imperial Empire. During World War II, many Taiwanese assisted the Japanese military authorities and even sacrificed their lives. However, some Taiwanese in China out of personal interests sought to become Chinese nationals. Across the strait in Taiwan, Chinese nationals, who shared the same language and culture with the Taiwanese, also enjoyed different legal treatment and extraterritoriality. Nevertheless, the social status of overseas Chinese nationals in Taiwan was not high; hence, the general public had little desire for pursuing the Chinese nationality. On the other hand, Taiwanese had no loyalty toward Japan either. They were treated as second-class nationals under Japanese rule. As a whole, Taiwanese during the Japanese colonial era had no country of their own and felt little nationalistic sentiments regardless of whichever legal nationality they had.

國籍;臺灣籍民;治外法權;領事裁判;華僑

Nationality; Taiwanese Nationals; Extraterritoriality; Consulate Adjudication; Overseas Chinese