商業劇場的出現標誌著都市化程度的穩定發展、商品經濟的發達與市民階層文化娛樂的需求增加。進入戲院演出的戲班則必須在商業的考量下，於表演藝術、舞臺美術、劇目特色等方面不斷變換提升以滿足觀眾的戲劇審美要求，如此方能維持戲班的日常營運與提高本身的競爭優勢。而觀察內臺戲班的發展與變遷，不僅對臺灣商業劇場史的建構有極大的助益，更可從中探知大眾文化的流行趨勢與劇種間的興替關係。 本文即以考察日治時期臺灣專演及曾演於戲院內臺的戲班為主，計考證出當時有十二個劇種九十二團的內臺戲班。此不僅稍補了日治時期臺灣戲曲研究之缺漏，同時，對觀察當時戲院與劇團間的互動關係及內臺演劇文化現象亦有一定的助益。

　　　　　The appearance of commercial theaters is an indication of the steady progress of urbanization, the prospering of the consumer economy, upgrading of social status, and the increasing demand for culture and leisure. The indoor-sage theatrical troupes that perform in theaters must consider the commercial factors to meet the artistic demands of the audience, by varying and enhancing the performing art, stage art, theatrical subject, etc., so as to keep up with the routine operations of the troupe and sharpen its own competitive edge. To observe the development and changes in the indoor-stage theatrical troupes is not only of immense benefit to the historical structure of commercial theatrics in Taiwan, but also allows one to discover the interchanging relationship between fashionable trends of pop culture and different types of theater. This research mainly examines the indoor-stage theatrical troupes who specialized in stage theatrics and who performed in stage theatrics in Taiwan during the Japanese occupation and found that at the time 12 theatrical types and 92 troupes existed. Such research not only modestly patches up the gap in the study of Japanese-occupation-era theatrics in Taiwan, but is also beneficial to the observation of the interaction between movies and theatrics at the time and the cultural phenomenon of stage theatrics in Taiwan.