本文探討杉山靖憲與林衡道兩位分別在 1915-1916 年與 1950-1970 年代，對臺灣域內所為文化調查之具體內涵進行學術追索與視野比較。在探索過程中，不難發現兩者在本質上的歧異，即各有所重，各有所長、亦各有所缺。在杉山靖憲所踏查的物件群中，以跨界居多，除有文化性格極強的「史蹟」、「古蹟」（建築遺構）、「民俗」、「文化景觀」等類別外，又具現行文化資產法制所定義的「自然地景」，有濃厚的現代性格。反之，林衡道的史蹟踏查全然地呈顯出漢人的本色，也以漢人視角為出發，著墨於漢人在臺灣移墾活動及其相關民俗的形成，也強調漢人移墾史是中國與臺灣兩者歷史連結的重要證據，過度強調漢人地位的同時，不也等同斥退其他族群文化遺存保留的可能，而略有缺憾。最後在今文化保存進行國際接軌的大趨勢下，這兩位的調查成果相繼為日後在臺施行文化保存法制造就了不同的歷史命運。

This paper explores the academic research and comparison of the horizons of the cultural surveys conducted by Yasuhito Sugiyama and Heng-Tao Lin in the 1915-1916 and 1950s-1970s respectively in Taiwan. In the process of exploration, it is not difficult to find differences in the nature of the two, that is, each has its own emphasis, strengths, and weaknesses. Among the object groups Sugiyama examined, most of them are cross-border, with strong cultural characteristics such as "historical monuments", "ancient monuments" (architectural structures), "folklore", and "cultural landscapes", as well as "natural landscapes" as defined by the current cultural assets law, with a strong modern character. On the contrary, Heng-Tao Lin's historical research is entirely Han Chinese in nature, and also from a Han Chinese perspective, focusing on Han Chinese reclamation activities in Taiwan and the formation of related folklore, and emphasizing that the history of Han Chinese reclamation is important evidence of the historical connection between China and Taiwan, while over-emphasizing the status of the Han Chinese, it also seems to reject the possibility of preserving the cultural heritage of other ethnic groups, which is slightly insufficient. Finally, under the international trend of cultural preservation movements in the 20th century, the results of these two investigations have led to a very different historical destiny for the future implementation of a legal system for the preservation of cultural assets in Taiwan.

文化資產;杉山靖憲;臺灣名勝舊蹟誌;林衡道;臺灣勝蹟採訪冊

Cultural Assets; Yasuhito Sugiyama; Taiwan Historical Monuments; Heng-tao Lin; Taiwan Historical Monuments Collection