俗文學的傳播過程中，其主題、格式、人物與語言、文字等，必然有其因襲性與變異性，古來中國內部各地的傳播過程大致皆然，台灣大致如之。然而台灣因為特殊的歷史發展，在變異性方面必定產生一些迥然有別於中國內部各地區變異性常規的現象。 本論文擬以早期傳播至台灣的金姑看羊、桃花女與孟姜女等故事的廈、台歌仔冊做為比對基礎，藉由形式、語文、用字方向的比對結果，證明台灣歌仔冊殊異於中國內部地區的「台灣本土化」現象。其內容共分五節：第一節前言，第二節形式的本土化，第三節語文的本土化，第四節用字的本土化，第五節結語。

In the spreading process of folk literature, there must be patterns of both variability and invariability on the themes, structures, characters, languages, and the usages of Chinese characters of texts of folk literature, whether in Mainland China or in Taiwan. However, Taiwanese folk literature may have developed different patterns of variability from those in Mainland, according to the distinct development of Taiwan history. This paper thus focuses on Kin-koo Khuànn Iûnn, Tô-hua-lú, Bīng-kiong-lú, texts of Kua-á-tsheh spread to Taiwan in the early days, and contrasts them with their Xia-men versions. With contrasts on the form, the language, and the usage of Chinese characters between both versions, I point out the indigenizing process of Taiwanese Kua-á-tsheh, which shows a different way of development from that in Mainland China. This paper thus consists of five parts: (1) introduction, (2) the indigenization of the form, (3) the indigenization of the language, (4) the indigenization of the usage of Chinese characters, (5) conclusion.