本研究著眼於近代臺灣贈答習俗的傳承發展及其變遷，以定期舉行於中 元、中秋、歲末的贈答為題，運用第一手史料文獻、民俗資料，探討傳承於 臺灣民間的贈答習俗，從中探索今日臺灣民間逢中秋、歲末的送禮與日本贈 答文化的關聯，解析日治時期由日本人引進的御中元、御歲暮對臺灣民間饋 贈可能的受容影響。此外，也將針對併行於日治臺灣社會的新舊曆法制度， 及日本人、臺灣人歲時觀造就的贈答行為展開討論。檢視臺灣贈答習俗的傳 承途徑，從清領時期的中秋、歲末，到了日治時期，贈答分別傳承於日本人 與臺灣人的日常生活，日本人的歲時性贈答以中元、歲暮為主，臺灣人的歲 時饋贈則集中於中元、中秋及歲末。戰後初期，臺灣民間主要的歲時饋贈時 節，又回復到清領時期盛行的中秋、歲末送禮，其因除了原中元普度後分贈 親友供品的饋贈，也由於舉行時間與中秋接近而出現習俗統整的情形，並與 應與政府當局主導的民族節日有關。至於日治時期隨著現代化社會脈動帶來 的都市化、產業化及商品化，則僅對傳統漢人社會的饋贈贈答模式、禮品類 型的擴充帶來影響。

This study examines the evolution of gift giving customs in modern Taiwan. Focusing on the mid-summer, mid-autumn, and year-end festivals, the paper analyzes the connections between Taiwanese and Japanese gift giving customs to increase understanding on how local traditions were influenced by Japan’s midsummer and year-end gift cultures, which were introduced to Taiwan during the Japanese colonial era. Furthermore, it examines the parallel use of the Chinese lunar calendar alongside the Western calendar in Taiwan during the colonial era, as well as the seasonal gift giving customs of Japan and Taiwan. In Taiwan, the development of gift-giving customs during the period between the Qing Dynasty and the Japanese colonial era were passed down into Japanese and Taiwanese lifestyles. The Japanese have a custom of giving gifts during midsummer and year-end, while the Taiwanese practiced such customs during midsummer, autumn, and year-end. After the end of World War II, Taiwanese people resumed the customs they practiced during the Qing Dynasty by only giving gifts during mid-autumn and year-end. This can be attributed to the tradition of making gifts for family and friends after the Ghost Festival, the fact that these events occur around the Mid-autumn Festival, and the government’s role in designating national festivals. The urbanization, industrialization, and commercialization that took place during the Japanese colonial era also influenced the practices and gift types seen in Chinese gift giving customs.

贈答習俗；中秋送禮饋贈；御中元與御歲暮；民間歲時觀；民俗文 化

gift giving customs；mid-autumn festival gift；mid-summer (ochugen) and year-end (oseibo) gifts；seasonal concepts；folk culture