目的：旨在探討臺灣近代初等學校體育的開端，以及做為初等學校教育一環的「體操科」（即現今學校的體育科）是如何播建在臺灣近代學校教育之中。方法：本研究以1895~1898年為範圍，臺灣人所就讀初等學校的為中心，探討學校體育導入實施的背景與授課的目的、內容、方法為何，以及當時臺灣民眾的反應為何。並且以當時臺灣的報章雜誌、教育等相關文獻之原始史料為依據，逐一加以分析、考察。結論：一、國語傳習所對於體操科並無詳細的規定，但從僅有的文獻中，約可得知當時是以矯正姿勢為主要目的，其授課內容及方法可能是在正科時間外實施，以整列與兵式行進法為主。二、國語學校附屬學校體操科的教授目的為矯正姿勢，在授課內容與時間上，則規定每週教授三小時的普通體操。但從實際的教授內容來看，則是實施屬於兵式體操中的步兵操練為主。三、國語學校附屬學校與國語傳習所在教授體操科時，是以兵式行進法、整隊法、整頓法等為主要的授課內容，對於第一次接觸體操科的臺灣人來說，難免會產生與徵兵相關聯性的誤解、導致學童的厭惡，並引來學童家長的反對。

Purpose: Physical education is one of the central curriculums in Taiwan elementary school at modern times. How physical education is set up is a significant issue. Therefore, the purpose of the present paper is to investigate the background information about physical education in Taiwan elementary school from 1895 to 1898. What are the goals, contents, and educational methods of it; also how is the reaction of Taiwanese at that time? Method: The present research is done based on historical references collected from relevant newspapers, magazines, and education literature at that time (1895~1898). Conclusion: 1. The kukogo instructive center has no restrict rules about physical education. But according to the relevant literature at that time, the main purpose is to correct the body postures. Based on the practice of lining-up and march, physical education is not carried out during the routine curriculums. 2. The goal of physical education including normal gymnastics three hours per week in kukogo school is to correct the body postures. In fact, this curriculum is basically the army drill in the so-called military gymnastics. 3. Military marching and lining-up is the main content of physical education in kukogo school and the kukogo instructive center. Therefore, it is inavoidable to Taiwanese parents to misunderstanding and object to this kind of course, and to Taiwanese children to detest it.