以石造像的文化由來已久，早在舊石器時期即可見以石為中心的信仰崇拜，日本的石佛文化可謂人類石崇拜中相當具特色的一例，不僅種類樣式多元，與庶民社會的緊密性是世界各國所罕見。台灣自十九世紀末葉至二十世紀中期，經歷過日本的統治，這段期間除了帶來政治、經濟、社會等各層面的影響，伴隨日本人移民所帶來的原鄉庶民文化，更賦予台灣民間不同的文化受容，其中，日本石佛的傳入即為典型。作為日本庶民信仰重要表徵的石佛，在來台日本人的奔走建設下，分布於台灣各地，不論是設置於墓地前象徵渡濟六道眾生的六地藏石佛，或是追憶、移植日本本土宗教聖地西國巡禮、四國遍路的靈場札所石佛，甚至是為了祈願及安頓人心所安奉的不動明王石佛，皆顯示出日治時期除了經由各宗派布教師之手所帶來的佛殿供佛，以及法會燃香禮佛的宗教儀禮之外，在民間的庶民生活中還存在著另一種不同的信仰世界。本論文透過歷史文獻、田野調查，探討日治時期所傳入的日本石佛及其信仰文化，在民俗學著眼的傳承與信仰構造的學科視野中，一窺這項至今仍屬未開的研究領域。台灣從二十世紀初葉所出現的第一座日本石佛，直到日本統治落幕之前，日本石佛伴隨著在台日本人的足跡遍布全台。在數十年間各地留下的造立事蹟中，多數的石佛皆來自庶民之手所創設，不同的型反映出各個造立者內心的祈盼與寄託，從中呈現在教派佛教與神社神道之外，傳承發展於庶民生活中的信仰原貌。

The culture of stone statues has existed for a very long time. One can find worshipping rituals centered around stone, from as early as the Paleolithic period, that are centered around stone. The culture of Japanese stone Buddha statues can be seen as a rather unique example of stone worship in human history. Not only does it feature a variety of diverse styles, but also a closeness in the lives of commoners that is rarely seen anywhere in the world.Between the late nineteenth to mid-twentieth centuries, Taiwan experienced colonial rule by the Japanese. During this period, in addition to changing the political, economic, and social fabric of Taiwan, Japanese immigrants also introduced the popular culture from their homeland, giving the Taiwanese people a different cultural outlook. Amongst this, the introduction of Japanese stone Buddhas became quite typical. As an important symbol of faith for Japanese commoners, stone Buddhas were spread throughout Taiwan under Japanese construction. Whether as stone statues in front of cemeteries that symbolize the Six Stone Jizo Buddhas that cross over into the Six Paths of Existence, stone Buddhas that recall or are transplanted from temples and spiritual sites in the local Japanese holy lands of the Saikoku Junrei and Shikoku Henro, or as statues of Fudo Myo for worship and pacification of the masses, they reveal that different religious practices existed alongside the temples and practices introduced by various Buddhist denominations during the Japanese colonial era. Based on historical data and fieldwork, this paper records draws upon research conducted on stone Buddha statues and other religious cultures introduced to Taiwan during the Japanese colonial era. Through a disciplinary analysis regarding the focus of folklore on the cultivation of heritage and religious belief, this research serves as a glimpse into a field of research that has yet to be explored. From the beginning of the twentieth century to the period immediately before the end of the Japanese colonial era stone Buddhas were being constructed and placed throughout the island of Taiwan by the Japanese.With evidence gathered from vestiges of construction that remain from those decades, it can be concluded that most stone Buddhas were created by commoners. This not only reveals the Buddhist and Shintoist denominations they belonged to, but also the development of religious faith in their daily lives.