臺灣之商業劇場活動始自日治初期，而臺灣第一個專門演出中國傳統戲劇的劇場為1909年建成之淡水戲館 (1915年更名為臺灣新舞臺)。此後，隨著中國戲班不斷來臺商業巡演，臺灣戲班繼起效之，全臺各地遂紛紛興建劇場以為因應，加上之後歌仔戲、改良採茶戲等新興劇種的席捲全臺，更加速了臺灣商業劇場活動的風潮。活動寫真 (電影) 興起後，劇場演出內容因而有所改變，待中日戰爭爆發後，日人提倡新劇及皇民化劇，商業劇場又再度經歷一次演出內容上的更迭。 此段臺灣戲劇及劇場史中至為重要的一頁，學界至今仍未開展有系統的研究。是故，本文擬以日治時期報刊《臺灣日日新報》《臺南新報》、《臺灣藝術新報》等及戰後相關學術論著為基礎資料，以當時臺灣政經及文化中心之臺北市三個活動時間跨度最長、最具代表性的劇場──淡水戲館 (新舞臺)、艋舺 (萬華) 戲團及永樂座為研究中心，探討三者興建的背景成因、演出內容及營運管理分析、三者之互動關係、三者在臺灣商業劇場發展中的歷史位階、演出空間的文化意義等，重構此一段被遺忘已久的戲院史，並觀察臺灣近代戲劇、電影等文化娛樂的變遷與發展。

Taiwan’s commercial theater began in early Japanese Occupation. The first theater house specially for Chinese traditional drama was the Tamshui Opera Theater, (later renamed Taiwan New Stage in 1915), which was erected in 1909. Later, following the large influx of Mainland Chinese theatrical companies that came to Taiwan for commercial purposes, Taiwanese theatrical companies experienced a clown period, and soon there were new theater houses springing up everywhere in order to meet the demand. In addition, other burgeoning opera forms, such as Taiwanese opera, and tea gathering operas, took Taiwan by storm and added to the financial woes of Taiwanese commercial theater houses. After the advent of moving pictures (movies), the content of theater house performances had no choice but to change. Following the end of the war between Japan and China. the Japanese advocated a new form of theater and also a royal theater. Once again commercial theater underwent another significant transformation. This is most improtant phase in the history of Taiwanese theater and theater houses, but unfortunately the academic world has not yet developed any kind of systematic research on this topic. This report will be based on the data collected from Japanese Occupation periodicals such as Taiwan Daily New Newspaper, Tainan New Newspaper, and Taiwan Art New Newspaper as well as related research papers published during the post-war era. This research will focus on the three most highly representative and long-lasting theater companies in operation during this period, namely Taiwan New Stage (Tamshui Opera Theater), Bangka (Wanhua) Opera Theater and Yung-le-tso. Topics covered will include: background information regarding each theater’s individual establishment; an analysis of performance content and business management; the interaction between the theater houses; each theater house’s respective place in the history of commercial theater in Taiwan; the cultural significance of performance space, and the reconstruction of theater history that has long been forgotten. Also included are observations on the development and transition of modern Taiwanese theater, movies and other forms of cultural entertainment.