近年來以臺灣為主體的社會、歷史、教育、文化研究蓬勃發展，人們日益重視日治時代的臺灣文獻資料。圖書文獻必須經過有系統的組織整理、分門別類之後，方能提供研究者查檢使用的便利性。 本研究旨在探討日治時代臺灣文獻的分類體系，採用個案研究法，並透過深度訪談，以了解國立中央圖書館臺灣分館、國立臺灣大學圖書館、國史館臺灣文獻館的臺灣文獻資料的內容形式、收藏情況、所採用的分類體系及應用情況，是否能提供現代分類系統編訂時的啟發。 根據研究發現，提出結論如下：1. 日治時代臺灣文獻特徵；2. 臺灣文獻資料的館藏管理；3. 日治時代臺灣文獻資料分類體系；4. 臺灣文獻資料分類應用。 本研究建議：1. 舊藏資料的分類體系有其歷史意義和價值，值得保留沿用；2. 中國圖書分類法臺灣相關類號之修訂建議；3. 建立不同分類系統的對照表，便於跨分類系統和提供主題檢索的機制；4. 透過數位典藏的方式，將不同典藏單位的臺灣文獻資料實現網路上的聚合，強化分類系統的應用範疇；5. 舊藏資料的分類體系可以加以推廣，讓使用者容易掌握館藏資料之主題內容和特色。 / Taiwan Study is a field that has been growing rapidly in the past score, especially when it comes to on social, historical, educational, and cultural issues of the Japanese Colonial Period (1895~1945 C.E.). Since then, library materials and archives created during that time have become more and more important for researchers of today. The functions of classification include shelving, browsing, and searching. They help users to access to those materials. The purpose of this research is to discover the value of classification system on materials of the Colonial Period. The research method of the study includes “Case Study” and “In-depth Interview”`. This study dwells on the content, format, classification systems, and applications of Taiwan materials in the three cases as follows: National Taiwan Library, National Taiwan University Library, and Taiwan Historica. Below are the findings: 1. Characters of Taiwan materials of the Japanese Colonial Period. 2. Collection management of Taiwan materials. 3. Classification systems of Taiwan materials of the Japanese Colonial Period. 4. Application of classification systems. The study makes final suggestions as follows: 1. Reserve the practical and historical values of classification systems. 2. Take into consideration the “New Classification Scheme for Chinese Libraries” as presented in the study. 3. Establish conversion tables between various classification systems and a mechanism for subject search through catalogues. 4. Aggregate Taiwan materials by creating digital archive and extend the scope of application in classification systems. 5. Promote the old classification systems to allow users to know more about content and features of Taiwan materials.