台灣日治時期的大正十年（1921）二月，台灣日日新報社發行了由日人片岡巖撰寫的《臺灣風俗誌》。本書舉凡台灣居民的生活禮儀、家庭社會等民俗，包括口碑、傳聞、怪談、俚諺、歌謠之類，皆竭力搜羅整理。其中第六集第一章〈臺灣人の一口噺〉與第二章〈臺灣人の落語〉，亦即後來中譯本的〈臺灣人的小笑話〉和〈臺灣人的滑稽故事〉，收錄者為台灣人的笑話。笑話為民間文學的一環，透過笑話可一窺民眾的詼諧文化。因此〈臺灣人的小笑話〉與〈臺灣人的滑稽故事〉所呈現者當為台灣先民詼諧智慧的結晶；然而，當一一檢視且對照中國明清笑話時，卻發現此二章收錄的台灣人笑話，至少約有三分之二與明清笑話的描寫極為相似，彷彿成了中國明清笑話的複製品，「奪胎換骨」之作。緣於此，特撰寫本文，一方面旨在揭露此現象，另一方面則加以深究現象形成的背景，及其透露的訊息。

In February 1921, during the Japanese rule, Taiwan Zi Zi Xin Pao Company published Kataoka Iwao’s Taiwan Feng Su Zhi.　This book collected Taiwanese folklores of rituals, family and society, such as hearsays, folklore, strange tales, proverbs and folk songs.　Chapter 1 and 2 of vol. 6 are The Jokes of Taiwanese and The Funny Tales of Taiwanese, which were translated from Japanese language to Mandarin later, they were Taiwanese jokes.　Jokes are a part of folk literature, and we can see folks’ humor by them, so The Jokes of Taiwanese and The Funny Tales of Taiwanese were the quintessence of Taiwanese ancestors’ wisdom of humor.　However, when we compare them, we can find two thirds of jokes in these two chapters are similar the Chinese jokes of Ming To Ching dynasty.　They look like the reproductions of the Chinese jokes of Ming to Ching dynasty, the productions of “Seizing of the Embryo and Changing of the Bone.”　The purposes of this paper are aimed at exposing the phenomena, studying the causes of the background, and explaining these messages.