十九世紀末到二十世紀中葉，臺灣由清朝統治轉為日本殖民地統治。政權的變動，特別是與此同時，持續學習西化的日本殖民地政府為鞏固其殖民統治，勢必對臺灣的傳統文化和生活產生巨大的規訓和影響。以過新年而言，臺灣人原來是過農曆新年，殖民政府卻引進具有現代化象徵的西曆新年；兩個新年，除了時間不同、交錯過節之外，儀式或活動也大有差別，甚至互相嫁接各類型的活動。臺灣人如何逐漸調整或適應這種節慶生活的規訓或轉變，是否有其特殊的對應策略，或反映另一種形態的殖民地抵抗精神，都是本文關心的重點。 　　本文即以臺灣人如何過新年為研究主題，主要利用清末至1945年之間臺灣人的日記、報紙及相關文獻，試圖討論清末到日治時期臺灣人節慶生活的演變，新、舊文化元素的交錯和嫁接，並探討其變或不變的背景與原因。

From the end of the 19th century to mid-20th century, Taiwan changed from being a frontier province of the Qing Dynasty into a colony of Imperial Japan. Following the transformation of sovereignty and to strengthen its colonial rule, the Japan Empire imposed prevalent westernization on Taiwan, thus posing a significant impact on the traditional culture and everyday life of Taiwanese. Taking the new year celebration for instance, while Taiwanese had all along followed the lunar calendar and celebrated the Lunar New Year, the colonial government introduced the Gregorian New Year, which symbolized the modernity. Beside of difference in timing, the two new years were also distinct in their traditions and ceremonial observance. This article focuses on how Taiwanese gradually adjusted or adapted to changes in new year celebration promoted and imposed by the Japanese government and whether their strategies manifested a form or a spirit of resistance against colonial rule. With references to diaries, newspapers and related literature from late Qing rule to 1945, this article discusses the changes in ways how Taiwanese celebrated new year, the transformation of festival observance in Taiwan, the integration of traditional and modern cultural elements, as well as the background and reasons behind the preservation or abolition of cultural practices.

新曆元旦;舊曆元旦;廢舊正;同化;文化抵抗

Gregorian New Year; Lunar New Year; Abolition of Lunar New Year; Assimilation; Culture Resistance