《三教指归》是活跃于日本平安时代初期的弘法大师空海（774-835）的作品，上、中、下三卷分别借龟毛先生、虚亡隐士、假名乞儿之口介绍了儒、道、佛三教并予以评价，整体呈现批判儒道二教、推崇佛教的倾向。本论文主要对《三教指归》中的“虚亡隐士论”部分进行了考察，从出典论的视角对《三教指归》中道教相关内容所引汉籍的情况进行了整理，在此基础上，以虚亡隐士人物形象、“虚亡”和“隐”为主要线索讨论了《三教指归》道教部分对老庄思想的受容及其中存在的多种思想的融合情况。关于引用情况的整理，本文在以往研究的基础上做了全面而详尽的调查，过去不太被注意的《养生论》、神仙志怪书籍等也被纳入了考察范围。《三教指归》中与道教相关内容所引用的汉籍可分为五类：（1）论述先秦道家思想的典籍；（2）论述后世道家思想、道教理念的书籍及神仙志怪书籍；（3）深受道家、道教影响的书籍；（4）评论道家、道教的文章；（5）与道家、道教无直接关系的书籍。这五类汉籍的引用方式可分为“表达转用型”与“思想继承型”两类。通过考察，我们对《三教指归》中道教相关内容汉籍的引用情况有了全面的把握。关于对虚亡隐士的考察，先行研究大多指出“虚亡隐士论”接受了大量来自《抱朴子》的影响，本论文在此基础上进一步梳理了其与老庄思想的关系。虚亡隐士的人物整体描写 中的“详愚”、“沦智”、“和光”、“示狂”等用语在《老子》中皆有论述。虚亡隐士的外貌描写“蓬乱之法”“滥褛之袍”与《庄子》中出现的人物具有一致性。本论文认为，若无老庄思想的基础，《三教指归》中虚亡隐士的形象便无法成立。在此基础上，本论文梳理了《三教指归》中“虚亡”与“隐”的理解及其与老庄思想、佛教无常思想的关系。《三教指归》中的“虚亡”主要体现在虚亡隐士人物形象的“虚”和道教理想境界描写中的“虚无”和“无为”之上，同时存在强烈的无常观。关于“隐”，“虚亡隐士论”中可见与《庄子》中的自在逍遥类似的“隐”，同时亦有强烈的无常观。结合《性灵集》内容，可见“虚亡隐士论”中的“隐”是作者基于山岳信仰接受道教式游仙诗中的隐并引入佛教无常观的结果。空海对日本后世思想产生了深远影响，以往研究多强调日本奈良至平安初期文化是吸收中国六朝文化的结果，本研究通过《三教指归》中道教的研究揭示了空海思想中山岳信仰与老庄思想、道教思想以及佛教思想交融的侧面，为跨境文化交流及日本思想史研究提供了新的视角。

Sangō Shiiki （三教指帰, Purposes of Three Religioins） was written by Kūkai （空海） （774-835）, also named Kōbō Daishi（弘法大師）, who was active in Early Heian Period in Japanese history. This work consists of three volumes, which successively introduce and comment on Confucianism, Taoism, and Buddhism, through three characters named Kibō Sensei （亀毛先生）, Kyomu Inshi （虚亡隠士）, and Kamei Kotsuji （仮名乞児）. It criticized Confucianism and Taoism, and praised highly for Buddhism as a whole. This thesis conducted research on the part of Kyomu Inshi Ron （虚亡隠士論, An Argument of Kyomu Inshi） in Sangō Shiiki, mainly by sorting out the allusions related to Taoism from Chinese books in detail, and discussing the acceptance of Tao’s thoughts as well as fusion of multiple thoughts in the part of Taoism in Sangō Shiiki through investigation into the character Kyomu Inshi, and the keywords Kyomu （虚亡/虚無, Xuwu in Chinese） and In （隠, Yin in Chinese）.As for the arrangement of the allusions, this thesis conducted a comprehensive and detailed investigation based on the advance researches, including investigation into Yangsheng Lun （養生論, Essay on Nourishing Life） and books about tales of anomalies and immortals, which are not noticed so much in advance researches. The Chinese books referred by Sangō Shiiki’s text related to Taoism included five kinds. They are （1） books discussing on thoughts of Tao in the Pre Qin Period philosophically, （2） books discussing on thoughts of Tao philosophically and on Taoism religiously after Qin Period, and books about immortal and strange talks, （3） books influenced deeply by Tao’s philosophy or Taoism, （4） articles commenting on Tao’s philosophy or Taoism, （5） others. The ways these books are referred by Sangō Shiiki could be sorted into two kinds, which are named as the meaning-copying type and the thoughts-inheriting type. Based on the result of the investigation, I found that the Taoism in Sangō Shiiki is mainly the result of reference to Baopuzi as typified the Chinese books in Six Dynasties.As for the research on Kyomu Inshi, most advance researches considered that Kyomu Inshi Ron was affected a lot by Baopuzi （抱朴子）, while this thesis has furtherly discussed about the relationship between it and the philosophy of Laozi and Zhuangzi. I found the overall description of this character including Yōgu （詳愚/佯愚, Yangyu in Chinese, pretending to be stupid）, Rin-chi （淪智, Lunzhi in Chinese, hiding one’s wisdom）, Wakō （和光, Heguang in Chinese, moderating one’s talent） and Shikyō （示狂, Shikuang in Chinese, displaying craziness） have been discussed in Tao Te Ching. And the description of the Kyomu Inshi’s appearance that he has matted hair and wears worn-out clothes is similar to characters in Zhuangzi. Based on such investigation, we could think if there were not such ideological basic from Tao Te Ching and Zhuangzi, the character Kyomu Inshi would not formed as what appears to be now.Furthermore, I investigated the comprehension about Kyomu （also Xuwu） and In （also Yin） in Sangō Shiiki, and the relationship between such comprehension and Tao’s thoughts as well as the impermanence in Buddhism. The Kyomu （also Xuwu） in Sangō Shiiki could be summarized as the Kyo （虚,　Xu in Chinese） seen from the character image of Kyomu Inshi, and the Kyomu （also Xuwu） as well as Wu wei （無為） seen from the description of Taoism’s ideal state. Although there is strong viewpoint of Impermanence. As for In （also Yin）, we could see In （also Yin） similar to that of Zhuangzi which emphasizes on freedom in Kyomu Inshi Ron, however, there also exists strong comprehension of Impermanence. In addition, by combining with Shōryōshū （性霊集）, we could find that Kyomu Inshi Ron has accepted the Taoist In （also Yin） based on the mountain worship of the author, and added Buddhist Impermanence to it, finally formed the In （also Yin） as what be seen now.Kūkai has strong effect on Japanese intellectual history, however, most advance researches emphasized that Japan’s culture from Nara Period to Early Heian Period was result of assimilating China’s culture in Six Dynasties. This thesis has revealed the circumstances about mountain worship, Taoist thoughts and Taoism, and Buddhism, providing a new perspective of research on cross culture communication and Japanese Intellectual History.