《坂の上の雲》乃日本作家司馬遼太郎之歷史小說，其內容描繪甲午、日俄戰爭時期之富國強兵氛圍中，人們奮發向上之情景，同時亦刻畫出明治期之武士精神。然而，究竟司馬氏於《坂の上の雲》中所呈現之明治期武士精神為何？關於此，目前雖有研究零星提及，然而，關於其究竟如何呈現？以及其筆法特色為何？尚欠缺論述，有待補足。本研究為解決此問題，乃針對《坂の上の雲》所描述之武士精神、以及實際上明治 30-40年代（1897-1912）之武士道，分別掌握，並進行比較。其結果獲知：其二者大致皆講究忠誠，重視義理，具有武勇精神，然而二者在對於「軍人敕諭」、「教育敕語」明治期忠孝武士道之論述處理上，乃有所不同；且由於此意識型態背負著戰爭宣傳之罪名，司馬氏恐為避免招惹爭議失焦，故對其採取淡化處理，以凸顯明治期武士精神作為日本傳統文化延伸之定位。此乃歷來研究所忽視看漏，亦為此小說筆法之特殊所在。

Saka no Ue no Kumo is a historical novel .What exactly was the samurai spirit in the Meiji period as represented in Saka no Ue no Kumo? Even though there are a few studies that have been done on this subject, the question of how the samurai spirit in the Meiji period should be presented, still demand much exploration to fill in the blank. In an attempt to resolve this issue, this research seeks to compare the difference between the samurai spirit as described in Saka no Ue no Kumo and the true bushido present during Meiji 30-40 (1897-1912). After comparing the facts, It is evident that both of these two great importance to loyalty and obligation and bravery .However, it is more evident that the difference lies in between how the Chuko Bushido (Bushido of Loyalty and Filial Piety) was interpreted and handled, as mentioned in Gunjin Chokuyu (Imperial Rescript to Soldiers and Sailors) and Kyoiku ni Kansuru Chokugo (Imperial Rescript on Education). Due to the reason that this ideology is often regarded as wartime propaganda, Shiba Ryotaro may have chosen to play down this particular note in order to avoid deviation from the focus of the novel, and to emphasize on the samurai spirit in the Meiji period as the basis which traditional Japanese culture expands upon. This is the point often neglected by past studies, as well as the defining writing technique of this novel.