本文以日本為侵略緬甸，而動用情報機構在臺灣殖民地訓練該國反英份子游擊作戰，以引領日軍入境為主軸，透過考證與調查，探討二次大戰初期日本對東南亞地緣政治中之臺灣因素。文中追述臺灣軍訓練緬甸三十志士（the Thirty Comrades）謀略戰多方面能力的細節，其次發掘了日人扶植之「緬甸獨立軍（Burmese Independence Army, BIA）」參與仁安羌之役的線索。尤其是後者，儘管現存的日軍師團級參戰報告中有關緬甸獨立軍的內容模糊，但透過日軍基層部隊的紀錄、國軍與英軍史料的多方比對，釐清了多年來緬甸獨立軍是否參戰的爭議，以及日軍刻意淡化緬甸獨立軍在此役作用的真相。
全文看到日軍利用臺灣殖民地在對南中國以及東南亞的侵略上，扮演若干不可或缺角色。

Colonial Taiwan was instrumental in Japan’s success in invading Burma (1940–42) during World War II. A Japanese spy organization, Minami Kikan, planned in 1940 to use Taiwan as a base to train the Burmese “Thirty Comrades”, putting the plan into action the following year. After the War in the Pacific Ocean broke out, the Kikan deployed the Comrades to guide and fight alongside Japanese troops in their Burmese homeland. Led by the Kikan, the Comrades formed the nucleus of the Burmese Independence Army (BIA), and the Japanese provided them with reinforcements and supplies, asking them to fight alongside their fellow Burmese against the Allies in Burma.
In the famous Battle of Yenaungyaung in April 1942, the BIA also fought, wearing Japanese uniforms. While the battle was ultimately a victory for Japan, the BIA’s participation with great casualties has nevertheless been neglected in the academic world for a long time, until now.
This study not only explores the role that Taiwan played in the Japanese training of these Burmese leaders, but also uncovers the lost story of Burmese participation in this battle in central Burma between troops of Japan (with BIA) on one side, and the U.K., R.O.C. and U.S.A. on the other.