二十世紀以來，地下材料的出土如雨後春筍般，出土文獻的相關釋文及 文字編陸續出版，為《說文》未收錄字的研究提供成熟有利的條件。1983 年 12 月，湖北省江陵縣出土張家山二四七號漢墓，發現1236 枚竹簡（不含殘 片），年代下限為公元前一八六年，屬西漢早期漢墓，反映並保留了當時文 字、詞彙系統的真實面貌。張家山漢簡早於《說文》，距《說文》未遠，其 簡文字形屢可見《說文》正篆和重文未收錄之字，具參校檢覈之研究價值。 本文以《張家山漢墓．二年律令》為研究對象，首先進行《說文》正篆 和重文未收字之釋例，立基於先秦出土文獻、秦文字和歷代字書以及傳世文 獻的基礎之上，梳理《張家山漢墓．二年律令》所見《說文》未收之字例， 從中歸結出異構、分化、類化、訛誤等文字現象；繼而剖析當中《說文》未 收字例的可能原因，並探究《張家山漢墓．二年律令》所見《說文》未收字 之價值，俾使《張家山漢墓．二年律令》所見《說文》未收字的面貌更加清 晰。

Since the early 20th century, buried materials have been unearthed like mushrooms springing up after rain, and translations and character compilations of unearthed documents have been published one after the other, providing favorable conditions for the research of characters not collected in the Shuowen Jiezi (Explaining Graphs and Analyzing Characters). In Han tomb #247 on Mount Zhangjia in Jiangling County, Hubei Province, archaeologists found 1,236 pieces of bamboo text (excluding fragments) in December 1983. Further examinations found that it was a tomb built no later than 186 BCE, i.e., the early Western Han Dynasty. These bamboo text pieces preserve and reflect the authentic features of the characters and lexical system of the time. Though dated earlier, the Zhangjiashan Han Bamboo Texts is not distant from the Shuowen in time. As numerous characters seen in the Bamboo Texts are not collected in the sections of the seal characters or the graph variants in Shuowen, the former holds proofreading and verification value in the study of characters. Taking “Law of the Second Year of Empress Lu” of Bamboo Texts as the corpus, this article studies exemplary characters not collected in Shuowen with reference to the unearthed documents of the pre-Qin period, the characters of the Qin dynasty, and the wordbooks and other extant documents in later dynasties. It sorts and puts these exemplary characters in order and deduces them into four spelling phenomena: spelling variation, differentiation, generalization, and misspelling. This study also examines possible reasons why these characters are not collected in Shuowen and assesses their value for the study of characters, with the hope of providing a clear understanding of them.