本論文的研究對象是台灣有些日治時期原本是天理教佈教所後來卻變成佛教(當地人所認為)的寺廟，其信仰型態和信徒的行為深受天理教影響，又與筆者在日本所觀察的天理教宗教實踐相當不同。透過深度訪談、參與觀察與文獻分析等方法，本文嘗試瞭解當地人的歷史經驗和緣於其自身宗教文化的詮釋。相關宗教實踐反映了天理教的社會背景、在台灣的傳教史和當地特有的宗教文化。這些實例的研究不僅呈現了一個新的層面—台灣漢人民間信仰和天理教的關係，也有助於台灣民間信仰的研究。 本文先首先指出十九世紀後半到二十世紀初期當時的天理教作為一個新興宗教，其發展受到日本明治政府宗教政策例如神道國教化所影響，在傳教和儀式上都受到政府的管制，在宗教組織方面則受到日本社會文化如傳統村落組織和「家制度(ie-seido)」的影響。並參考渡邊雅子的分類，指出天理教是「親子型」和「信徒萬人佈教師」型態的宗教，這種特質影響了日治時期天理教在台灣的傳教方法，是所謂「組織性傳教」和「單獨傳教」。本文指出傳教師個人傳教的解釋方式對於在異文化中傳教是非常重要的，由於「親子型」的傳教方式重視以信徒為傳教士，天理教本部在台灣缺乏正式的傳教方針和教義翻譯，此一狀況為日本傳教士對台灣本島信徒傳教過程中，提供了自由、寬鬆的解釋教義空間，以使用台灣當地的解釋，採取適合台灣人風俗的傳教方法。例如重視「神授(治病儀式)」、「神水(治病和保持平安)」等，因此避免了在異文化中傳教的衝突。此外也有以像父母和子女的關係來養成當地菁英的傳教方法，積極將信徒和其子女送到「原地」留學或拜領「神授方式之理」，這些當地人日後對教會的貢獻相當大。 本文也指出台灣的去殖民化與特有的後殖民狀況，造成在台灣戰後獨特的天理教變遷的型態。台灣齋教的齋堂真一堂不同於大陸佛教，對其他宗教較為寬容，能夠適合已經娶妻、吃葷的佈教所長們，因此提供了一個天理教和佛教融合的空間。例如：天理教西螺佈教所系統下信徒和佈教所整體到中國佛教會雲林縣支會辦公室的真一堂學習佛教的教義和儀式，使原本天理教的佈教所成為中國佛教會團體會員的寺廟，開始具有佛教的認同，但還是保留了天理教的要素。 另外，其用民間信仰的方式和佛教經典舉行天理教祖的聖誕儀式，反映了對神明的詮釋上的融合。例如日治時期用台灣漢人民間信仰中最高位的「天公」來比喻「天理大神」，替其供奉玉皇大帝的神像。祖靈神龕也隨著台灣民間風俗，變成「天理公媽牌位」。當地人並透過天理教祖的供品，生米和鹽跟其它供奉的神明區別，以意含其神明由來的特殊性。同時他們的寺廟名稱也表達與暗示了與天理教時期系統的連結。 最後，本文分析、比較明修堂法會、明道堂收驚儀式和天理教的神授儀式，探討儀式的變遷，指出私人建立寺廟的優點，如和信徒保持密切的關係，能夠對信徒提供非常貼心的服務。因此法會也有使用信徒各自準備的衣服舉行保持平安的儀式，收驚儀式用佛教經典舉行等，這些都是儀式為因應當地信徒的需求，以及與鄰接廟宇的競爭等相互影響所形成的。本文引用三尾裕子對中國宗教的說法，寺廟為了確保存續，必需要有理論上的武裝，所以民眾操作各種理論，必須重視菁英所有的文化和大眾所有的文化之間的相互作用。筆者將此一觀點與Lévi-Strauss提出的「bricolage」概念加以聯想，希望據以繼續發展未來相關的研究。 / According to the research of Fujii Takeshi, professor at Tokyo Gakugei University, there are 19 kinds of Japanese new religious organizations carrying out mission works in Taiwan now, and the earliest of them is Tenrikyo. Tenrikyo started their mission works during Japanese rule of Taiwan, and had acquired Taiwanese believers. Therefore, Tenrikyo is a very suitable example for the study of Japanese new religion’s development and changes in Taiwan. The object of this paper is the unique religious phenomena that is found during my study in Taiwan, the temple(natives call ‘miao’ in their language), namely the religious center of Taiwanese popular beliefs but used to be Tenrikyo’s branch in Japanese colonial period. This paper analyzes the syncretism of their religious ceremonies and beliefs, which have elements of both Chinese popular beliefs and Tenrikyo. It bases on qualitative interviews, participant observation and methods of textual analysis to make clear the historical and cultural contexts, changes of Japanese new religions there, to interpret their meanings and explicate causes of the transformations. This paper contains four chapters besides the introduction and conclusion. Its organization and summary are presented as follows. In chapter one, it explains teachings, the organization and history of Tenrikyo, focuses on the relations between god and human, influences of Japanese religious policy and the related socio-cultural system during the latter half of the nineteenth and early twentieth century. According to the classification proposed by Masako Watanbe, Tenrikyo is define as of “Vertical axis Parent-child model” and “Laity-focused propagation model”. This paper shows that one can find the same pattern working in missions in Taiwan. In chapter two it analyzes the methods of Tenrikyo’s mission work during the colonial period in Taiwan, especially the so-called “individual mission” and “organizational mission” and explains its manner of training for native elite believers. It also focuses on the intercultural processes in the mission work, which adapt to the differences between diverse cultural contexts and religious schemas, and the transformed interpretations of Tenrikyo’s doctrine and meanings of ceremony for Taiwanese native believers. Based on the analysis of historical materials and statistic records, characteristics of the development of Tenrikyo in the colonial period are presented as well. It finally presents accounts for some Toroku churches, which used to belong to Tenrikyo and have changed their identification in the postcolonial period after the World War II. In chapter three, this paper attempts to explain causes and the background of transformations of Tenrikyo beliefs and ceremony. One reason is due to the cultural policy of KMT government, and influences of the policy to Tenrikyo in Taiwan are analyzed. It also makes clear other related historical and cultural situation and context. For the adaptations under changes of the social and political situation, this paper especially draws attention to the unique process of decolonization in Taiwan. In chapter four, based on the author’s participant observation, it focuses on some religious practices in related temples and rituals, analyzes their transformations and provides interpretations of the changes and their meanings. With reference to the concept and schema about Chinese popular beliefs provided by previous Japanese scholars and the concept of ‘bricolage’ by Levi-Strauss, this paper’s contribution and interpretation will be able to lead the author for the research in the future. Despite many Japanese new religions implement their mission works in Taiwan, there is few research so far to mention it. This paper has introduced previous researches on it, and tries to point out the value and position of the study on Japanese new religions in Taiwan. Focusing especially on tasks and difficulties special for Japanese new religions, it actually has provided suggestions about prospects for anthropological study of Japanese new religion and Chinese popular beliefs in Taiwan.