佛教與道教的蓬勃發展，使香產業擁有龐大的宗教市場，隨時代的更迭，香的用途更產生出品香、薰香、驅蚊、計時等多方面的功能性。台灣從清治時期的宗教文化傳人後，至日治時期的交融變化，再至台灣光復後宗教信仰的開放，都讓宗教祭祠用品「香」，產生出訐多生產方式、用途、形式上的多元變化。因此本研究欲從近代台灣傳統工藝史料的脈絡中，重新梳理台灣近代香產業與其設計文化層面上的相關議題，以對傳統設計文化的內容增進與應用發展思維等面向提供一些發展上的參考可能性。研究所得的主要成果略述如下：（1）歸納解析台灣香產業的歷史發展脈絡，檢證香產業在台灣的發展實貌與意義，重新建構起近代台灣香產業的發展史脈。（2）從香的包裝設計變化沿革中，思索檢討關於設計中「變」與「不變」行為上的意義。（3）從香製造與使用之設計文化歷史意義的檢討中，思考香產業的未來發展視野。

Incense manufacturers have a vast religious market due to the thrived development of Buddhism and Taoism. With the time changes, incense also functions variously as incense tasting, fragrant incense, and mosquito incense. Since after the religious culture has imported into Taiwan in the Qing Dynasty and changed again in the Japanese occupation, then again in the opening of religious culture after the Restoration of Taiwan. The incense, especially for worshipping, has developed a diversity of purposes, forms and the ways of manufacturing. This study is to analyze how incense is used and the characteristics and meanings of its evolution in Asian society by discussing how the development of Taiwanese modern incense manufacture and the package design culture interacted with religious standard, society structure, economic tendency, purpose of usage, life culture, product form and such issues. Therefore, the evolution and characteristics analysis of the incense culture in modern Taiwan are the axis in this paper. It was expected to go through the situation the incense industry changed from the Japanese occupation to the Restoration of Taiwan, and then explore the meaning incense is applied to human, society an environment by religions, materials, user's behaviors, how design formed and such relevant research items. The primary gains from research are briefly described below: 1) Conclude and analyze the history of development of Taiwanese incense industry. Verify the meaning and the situation the development of incense industry in Taiwan. Reconstruct the history of development of the Taiwanese modern incense industry. 2) From the package design evolution of incense, speculate and discuss the meaning of the behavior