本文論究日治時期宜蘭地區本島人及內地人的庶民式觀音信仰。本島人部份，將焦點置於日治期間建立的觀音寺廟、主祀觀音的齋堂及神明會組織，探討其信仰隨漢人入蘭歷經百年後，如何在日治期間延續發展，接續戰後迄今的信仰脈絡；昭和年間，在台日人設置於宜蘭境內的西國觀音靈場，目前出土札所僅總數三分之一，本文藉此據以文獻史料及田野調查，試圖解析其歷史原貌，並觀察這批異族文物其定義與價值在戰後如何被重新詮釋。

This paper discusses folk style Guanyin worship practiced by islanders and inlanders of the Yilan area during the Japanese Colonial Period of Taiwan. In the section on islander practices, the paper will focus on Guanyin temples, monasteries, and deity worship associations constructed during the Japanese Colonial Period to discuss the continued development of Guanyin worship practices after being introduced to the area by Han Chinese a century prior. During the Showa Period, the Japanese established the Saikoku Kannon Reijoki (Guanyin Holy Land of the West) within the borders of Yilan. Currently, a third of the site’s amulet-issuing office has been excavated. By studying historical documents and conducting archaeological fieldwork, this paper attempts to form a better understanding of the history of that era. Through this approach, the paper investigates how the value and meaning of heritage of a foreign culture are reinterpreted in the post-war era.