本論文以化妝品廣告的表現內容及美意識為兩大考察課題，針對明治時代到平成時代的報紙中所刊載的化妝品廣告進行分析。考察對象劃分為日本及臺灣兩個地區，以日本具有影響力的全國性報紙『讀賣新聞』及日治時期在臺灣發行的日語新聞『台灣日日新報』為分析資料，藉由縱向時間軸的視點，探討化妝品廣告的歷史變遷，並從橫向空間軸的角度切入，解析同一時代的日本及臺灣在化粧品廣告的表現上有何異同。 在化妝品廣告的表現內容方面，主要針對廣告標語、圖像和廣告數量及類別的時代變化進行分析。而美意識的部分，則聚焦於廣告標語中所使用的詞彙與女性圖像之兩大範疇，解析日本與臺灣各個時期所呈現的對於女性之審美觀。 透過上述的考察，除了闡明從近代到現代的化妝品廣告之時代變化之外，也能了解同一時期下的日本與臺灣化妝品廣告之異同。 This research is focused on the presentation and the aesthetic sense in cosmetic advertisement according to the newspaper from the Meiji era to the Heisei era. The study uses “Yomiuri Shinbun” which is the most influential newspaper in Japan and “Taiwan Nichi-nichi Simpo” which is Japanese newspaper in Taiwan released in the period of Japanese occupation. This study investigates the historical change of cosmetics advertisement by the method of diachronic analysis and what differences of cosmetics advertisement between Japanese ads and Taiwanese ads in the same period by the approach of synchronic analysis. In terms of the presentation of cosmetic advertisement, it is focused on slogans, pictures and the quantity in advertising. The other is the analysis in aesthetic sense, focused on two parts, the vocabulary in slogans and the images of women in advertisement. We analyze and find aesthetic sense in Japan and Taiwan in each period. By the consequence, we can not only clarify the changes of cosmetics advertisement from modern to contemporary age, but also understand what differences between Japanese ads and Taiwanese ads.