2010年日本《東京都青少年健全育成條例修訂案》的審議過程中，日本政府與民間團體掀起幾次風波，意外地也在台灣動漫迷群中引發討論熱潮與危機感，究其主要原因之一，竟是擔憂日本 BL作品可能會因此遭到禁絕，這個情結其來何自？據此本文擬聚焦日本 BL文化在台灣的受容情形，一窺 BL文化從日本到台灣的跨國生成與異地根植現象。由於台灣學術界論者大多忽略結合台灣本土言情小說以及日本 BL文化二者而生的台灣 BL言情小說，本文即試圖透過台灣 BL言情小說，以檢視 BL文化在台灣如何結合本土言情小說文類而出現在地化的可能，成為不受限於日本原生 BL文化以開展台灣在地性的大眾文學類型作品，最後，本文除了嘗試提供 BL文化在台灣文化版圖上一個較為清晰的座標之外，並期望讓台灣 BL言情小說相關研究得以在此基礎上進一步開展。

There had been a crisis in both the government and the popular in Japan in 2010 when the rule “Tokyo Metropolitan Ordinance Regarding the Healthy Development of Youths” was deliberated. That really raised a burst of upsurge accidentally in ACG Fans in Taiwan, and the main reason was that the Taiwanese ACG Fans were afraid that there might be ban in Taiwan. According to the phenomenon, I’d like to focus on the acceptance of Japanese culture of Boy’s Love in Taiwan to realize how the culture creates transnationally and grows in a strange area. The scholars in Taiwan usually ignore Taiwan romance novel of boy’s love which is combined with Taiwan romance novel and Japanese culture of Boy’s Love. Therefore, in the essay I will focus on the question to discuss the possibility of localization without the limitation from the origin and how to become a mass literature in Taiwan. Finally, besides providing a clear position for the culture of Boy’s Love in Taiwanese culture, I also expect these issue could be developed prosperously in the future.