太宰治《惜別》（昭和20年、朝日新聞社刊），乃以中國大文豪魯迅的留日經驗為基底，受「日本內閣情報局及日本文學報國會委託執筆之小說」。也因此，此作品自出版以來便飽受「抵抗／迎合時局」之兩極化評論。然而，過度關注本作品成書背景的特殊性及時代性，反而容易忽略了太宰治執筆時所參考的重要原典《大魯迅全集》（全七卷、1936~1937年、改造社刊），以及作者刻意從中改寫的獨創內容與意圖。大塚繁樹針對《惜別》及原典進行嚴密比對後提到，「從《大魯迅全集》擷取出的引用及模仿，甚至受其影響之處頗多，太宰利用大篇幅的引用模仿，掩飾自己對於魯迅研究及理解的不徹底，藉以成書」。從引用模仿的比例看來，作家太宰治的獨創部分確實不多，但卻都緊扣著重要場景及主要登場人物的描寫。本論文將著眼於太宰治獨創的人物設定及場景描述，剖析作品背後隱涵的另一個故事。並藉由《惜別》與原典之間改寫與引用〈虛實共存〉的特殊手法，探討文本雙面解讀的可能性。

Sekibetsu of Dazai Osamu (1945) is based on the life experience of the master in Chinese literature, Lu Xun, and is ＂the fiction authorized by the Cabinet Agency Information Service of Japan and literature journal parliament＂. Thus, since its publication, the work has encountered extreme criteria criticisms ＂to resist/meet the time＂. However, an overemphasis on the uniqueness and time of the book tends to neglect the important reference, ＂Great Lu Xun Collection＂ (7 books, 1936~1937), when Dazai Osamu wrote the book and the author’s intentional rewriting of unique content and intention. Although the originality of Dazai Osamu was insignificant, he carefully applied the depictions of important scenes and main characters. This paper focuses on character setting and scene depiction, as created by Dazai Osamu, and explores the underlying story. By the unique technique of ＂Virtual Reality Integration＂ of rewriting and citation of Sekibetsu and the reference, this paper explores the possibility of reverse interpretation of the text.