日治時期（1895–1945）對臺灣的歷史與文化發展而言，是一段深刻且巨大的改變，五十年的時間在臺灣民間留下大量的傳說，也豐富了臺灣民間信仰的內容。除了「一街庄一社」的日本神道傳播外，民間信仰出現祭祀在臺成神的日本人的現象。現實社會中日本人治理臺灣，在神靈的世界中，日本人也進入臺灣神明的譜系。臺灣民間在日治時期末尾開始出現祭祀死後成神的日本人，這些神祇的數量不少，且有緩慢增加的趨勢，但過去的學術研究成果，比較缺少系統性的論述，筆者認為尚有可討論的空間。祭祀日本神的廟宇散見臺灣各處，並未自成一個信仰系統，隨着民間信仰的多元開展，近年來有更多人注意到日本神的存在。而這些神祇又以臺南為多數，本論文擬解決的問題為日本神如何被臺灣民間信仰所接受？日本神祇信仰彼此間有何不同？此脈絡信仰如何在臺南民間信仰持續發展以延續香火並擴張信仰範圍？透過上述這些問題的釐清，理解曾經被殖民的臺灣人如何接納與殖民政府相關的信仰神祇，映現何種殖民記憶？如何展現民間信仰的包容力，同時也讓此信仰在地化，發展出獨特的信仰樣貌，更展現戰爭經驗對民間信仰的影響。

The period of Japanese colonial rule (1895-1945) witnessed a period of profound and tremendous changes in Taiwan’s history and cultural development. A large number of legends in Taiwanese folklore from these 50 years still survive, and there is ample evidence of Japanese impact on Taiwan’s popular religious patterns. In addition to the spread of the Japanese Shinto religion of “one town, one shrine,” there are also popular religious cults for the worship of Japanese people who became worshipped as deities in Taiwan. This reflects the reality of Japanese governance over Taiwan, which also extended to the divine world, where Japanese gods could be included in the Taiwanese pantheon. The number of such deities is considerable, and tends to increase annually. However, the author argues that further research is required in order to obtain more systematic knowledge of these issues, and that there is room for further discussions. Temples dedicated to Japanese deities are scattered all over Taiwan, and have yet to form a distinct belief system of their own. As part of the diversification of popular religion in recent years, more people have become aware of the existence of these Japanese gods, particularly in Tainan where their number has grown. This paper intends to address the question of how Japanese gods are accepted into Taiwanese popular religion. What differences exist in the cults to these Japanese deities? How can this belief system continue to develop in Taiwanese popular religion by both sustaining its incense power and expand the scope of people who worship such deities? By clarifying these issues, we can better understand how the Taiwanese people accepted deities associated with colonial memories and wartime experiences, thereby demonstrating their tolerance for diverse religious beliefs.