摘要 二十世紀初自敦煌藏經洞發現大量寫卷文獻資料後,敦煌學成為一時顯學,其內容包含甚廣,天文史地無所不包。其中佛經抄寫數量最為可觀,又因為與宗教相關,不論貴族或平民階層虔誠信佛,讓抄寫佛經成為不可輕忽之事,於是其介於篆變隸而楷的文字進程,也在無意間記載於寫卷之中,讓刻本時代之前、未經官方推廣、民間流傳甚廣的大量異體字得以保存下來,也讓文字研究者得以一窺漢魏時期的文字轉變,《甘博001(法句經下)字樣研究》的目的便是了解其字樣演變,更進一步回頭審視這件罕見於四世紀的寫本,是否真出現於四世紀末?因為入藏經過不明,日本學者藤枝晃更視此寫本為疑經,礙於無法觀得原件,只能由擁有者的記錄以及字樣、書體的分析進行研究,所以本文採用下列三種研究方法:共時和歷時研究、文獻研究法、量化統計與歸納法。採用《馬王堆簡帛書》、《說文解字》、漢代碑文、《高麗大藏經異體字典》、《龍龕手鏡》、《可洪音義》等字書以及收錄刻本文字《教育部異體字典》以及寫本文字的《石塚數據庫》等網路資源。期望能對本寫卷所出之異體字,進行靜態與動態分析,進一步釐清寫卷的可能年代,此外,也以此出土於四世紀的珍貴原件與傳世文本進行校勘工作,藉由字句比對,以正傳世本之誤。 Abstract Tunhuangology has received more and more attention recently after massive manuscript was discovered in Tunhuang Magao Caves in the early twenty century. There were various subjects and content in these manuscripts, including astronomy, history, geography and the Buddhist scripture. Among all of these manuscripts, the Buddhist scripture is one of the most dominant manuscripts. The changing process of Chinese character fonts was recorded inadvertently in the Buddhist manuscript, which has preserved lots of doublet characters without official promotion but popular among the people. That makes researchers can have the opportunity to see the transform of character fonts. The purpose of this thesis is to understand and analyze the change of character fonts. Furthermore, to clarify the first appearance of this manuscript in the end of forth century is another purpose of this thesis. This controversy was brought up by Japanese scholar Akira Fujieda. To clarify this issue, we analyze the record of owner, Chinese Orthography, manuscript styles instead of looking the unavailable original scripts. Moreover, three different ways were conducted in this study, including diachronic and synchronic research method, Literature research methodology, quantitative statistics and inductive method. We can judge the times of doublet characters by using the dictionaries such as 《馬王堆簡帛書》、《說文解字》、the inscription of Han Dynasty, ”The Dictionary of Variant Chinese Characters in Tripitaka Koreana” 、《龍龕手鏡》 and the website 《教育部異體字典》which collecting text edition along with 《石塚數據庫》 collecting manuscript. In addition, to collate the precious manuscript and the handed down text, by which we can correct the mistakes from handed down text.