1895年日本人進入臺灣之後，此時的娛樂活動及戲劇演出也順勢展開，同時建立了戲院。戲院的成立，在都市之中顯然成為一項重要的指標，在1920年之前的劇場活動項目，如：京劇、歌舞伎等，屬於日本人及上層階級的娛樂，未能普及於一般民眾。活躍於平民之中的歌子戲，在1920年之後得以進入都市戲院演出，其成長的過程，獲得京劇演員的支援與指導。歌仔戲在1925年至1930年之間與京劇並存，進而正式在戲院中演出。歌仔戲有了內臺作為表演空間，同時擁有廣大的觀眾，之後形成旋風式的流行。本次論文透過語言的優勢、唱片行銷策略上的轉變、觀眾層次漸以女性為多及哭調的盛行等議題的討論，釐清當時流行文化對於歌仔戲轉型至內臺的契機及特質。

After Japanese army broke into Taiwan in 1895, they were build the theater for amusement and drama. It was now development during Japanese Occupation. To build theater was became the attribute of city. Listing of amusement and drama for example: Chinese traditional drama、Japan geisha so on, just belong Japanese and the high-income classes, didn't currency for people. The popularity of Taiwanese Opera in commonality, it performed into town stage after 1920. In the process of development got helping and led by Chinese traditional drama performer, also it was present with Taiwanese Opera at the same time during 1925-1930. Taiwanese Opera entered stage as had extended audience, and build reign of indoor theater. The article through the five questions discussion: advantage Taiwanese language、the disk market merchandised commutation、woman of the chiefly audience、moaned of tune pervasion, also sort out the popular culture of chance and characteristically for indoor Taiwanese Opera during Japanese Occupation.