1945年4月1日所頒布之天皇詔書(Imperial - TopicsExpress

1945年4月1日所頒布之天皇詔書(Imperial Rescript)。裕仁天皇感念朝鮮及台灣兩地人民為日本效命，於美軍發動沖澠戰役之L-Day當天，亦即1945年4月1日，特別頒布詔書，賦予代表朝鮮及台灣住民之議員進入帝國議會參與國政之參政權。 1. 台灣方面: 因日本憲法之完全施行，自此被正式編入日本，從原先因下關條約而為未編入之「日本皇土」轉型成已編入之「日本國土」。 2. 朝鮮方面: 裕仁天皇在詔書中同樣亦賦予朝鮮住民參政權。然而在日韓併合條約中，韓國皇帝所「完全地(completely)且永遠地(permanently)」讓與日本天皇之標的是朝鮮「統治權」，即「一切主權權利(all rights of sovereignty)」。大韓帝國原本是主權獨立國家，在萬國公法之拘束下，主權義務並不能隨主權權利而讓與日本。因此，大韓帝國領土之「主權」是不能也不曾讓與日本。由於朝鮮在日本統治期間並非未編入之「日本皇土」，即使日本在朝鮮施行日本憲法，也不能將朝鮮領土依「內地延長」政策編入為「日本國土」。

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