本文探討日本殖民統治初期，台灣的「文學」概念從儒學傳統脈絡到新學脈絡的變化。在台灣知識階層中，最早對此概念進行探討的，是 1907年謝雪漁撰寫的〈文學辨義〉，該文對「文學」的釋義，已有廣、狹義之分，並開始使用「純文學」的說法，對傳統「文章」未涵蓋的小說、戲曲，抱持較為開放的態度。本文的提問是，何以此時出現這類對「文學」意涵的討論？台灣的社會與既有學術出現了什麼變化，必須去摸索與適應這個新的「文學」概念？而被視為「傳統文人」的謝雪漁，在 1907年即撰文介紹這個新概念，顯示知識階層之間一定程度的認識與接受，那麼又何以有後來的新舊文學論爭？本文主要從這些問題切入，回溯台灣現代意涵「文學」的形成過程。由於日治初期日本官方對「漢文」的定位，動搖了傳統學術的權威性，對此台灣人開始積極接受「新學」以改良傳統學術，在此過程中，他們將新的「文學」概念作為一種文明知識納入視域，往後很長一段時間，台灣知識階層的「文學」都未跳脫這種新舊並存的用法，這種「文學」概念，與其說是「變革」，實質上比較接近一種知識的整理，而這種沒有衝突、多義調和的「文學」概念，要待日治中期後才有明顯的蛻變。

The focus of this paper was to discuss the transformation in literary culture in Taiwan from traditional Confucianism to a contemporary literary style. In Taiwan, the earliest discussion about the concept of literature appeared in the article “文學辨義” by Hsieh Hsueh-Yu in 1907. In this article, the definition of “literature” was described in both a general and a more specific manner. The author also introduced the concept of “pure literature,” and at the same time, held a more open attitude toward novels and Chinese operatic plays, which were typically ignored by traditional scholars. The purpose of this study was to identify the time period during which such discussions appeared in Taiwan. What societal and cultural changes occurred during the time that necessitated the adaptation to the new concept? The fact that Hsieh Hsueh-Yu, who was commonly regarded as a traditional scholar, wrote the article in 1907 to promote the new concept demonstrated that such a concept was likely adopted in different educational classes. If such an understanding existed at the time, what caused the dispute between traditional and new literature in the years that followed? We attempted to develop an understanding of the formative process for the contemporary concept of literature in Taiwan by answering this question. We believe that the position held by the Japanese colonial rulers towards “Chinese classics” shook the authority of the traditional literary scholars of the period. In response to this change, the Taiwanese began to actively incorporate contemporary concepts in order to transform and improve the traditional definition of literature. In this process, they accepted and absorbed the new concepts as “civilized knowledge.” In the years that followed, the perception of “literature” was generally accepted as the co-existence of both the old and the new. Instead of a revolutionary process, the transformation of literary culture is better described as a rearrangement of knowledge. Such a conflict-free and encompassing view toward literature persisted until the later stages of Japanese colonization.