西元1930年代柳田國男致力於民俗學體制化工作，對於調查方法及資料論的建構也同步展開，具體作法以《鄉土生活研究法》一書的撰寫最具代表性。本論以解析民俗資料分類為目標，梳理民俗資料相關的分類模式，具體的構成從論述《鄉土生活研究法》出版的背景環境及學問取向出發，討論柳田對於鄉土一詞的概念與其形成的時代背景，接著檢視民俗研究的田野調查，從中討論柳田國男與折口信夫、和歌森太郎、千葉德爾所建構民俗資料的分類基準。最後從《鄉土生活研究法》一書所建構的民俗資料收集方法，對應日本歷年《文化財保護法》中民俗文化財進行比較分析，此結也是本論重點，從柳田國男提出的現地調查技巧及資料論的適用性，論述學術的民俗學如何應用於日本文化財保護法的制定，實踐日本民俗學「經世濟民」的思想。臺灣學界對於民俗研究的分類項目的討論仍少見，日本民俗學系統性的資料收集方法對於文化財保護法的政策制定直接起了影響作用，值得臺灣借鏡參考。盼望本文可引起臺灣學界對民俗研究學術發展的重視與投入，促進學界及在野研究者們合力推動臺灣民俗資料分類，共同建立對民間與學界有益的知識系統。

In the 1930s, Kunio Yanagita started working on the foundation of Japanese Cultural Traditionology, trying to establish an independent discipline domestically. He also put efforts on methodologies that are concerned with research and data collection. The publishing of Research Methodology of Folk Life (Kyoudo Seikatsu no Kenkyuho) was evidence. In this study synthesized multiple frameworks of taxonomy for folk data. In the beginning, by explaining the social, historical, and academic context where Research Methodology of Folk Life was published. Based on these contexts, this study clarifies Yanagita's definition of ＂folk context (kyodo) ＂ and how he formulated this concept. Second, by focusing on the taxonomy of fieldwork, comparing different frameworks and standards that were created by Kunio Yanagoita, Shinobu Orikuchi, Taro Wakamori, Tokuji Chiba, and modification within these frameworks. Finally, based on the fieldwork methodology in Research Methodology of Folk Life, this study discusses a case about the changing status of ＂folk property＂ in the Act on Protection of Cultural Properties in Japan. Through examining the feasibility of Yanagita's theory and how it is applied to the policy-making process of the Act on Protection of Cultural Properties in Japan.