本研究分析流行文本中近親戀的再現,同時探究閱聽人的性別角色與是否為偶像迷的身份如何影響這類文本的解讀。文本分析發現兄妹近親戀被浪漫化與道德美化,幾乎完全抹去主流論述的批判譴責。而閱聽人的部份則呈現出男/女閱聽人,松本潤迷/非松本潤迷迥然不同之詮釋觀點。男性閱聽人站在道德倫理之觀點來觀看近親戀,並加以譴責;女性閱聽人則同情「真愛」,並從女性社會角色(母親)的現實考量,以孕育後代反對近親戀;男性松本潤迷因對偶像的喜愛而為近親戀辯解;女性松本潤迷則會將對偶像的喜愛與熱情帶入文本解讀,因而對偶像所參與演出的禁忌文本有最為寬容之詮釋。 The study analyzed the film text regarding sibling incest to see how this issue was represented. The interpretation of the audience was also explored. It was found that sibling incest was romanticized and demoralized in the Japanese film analyzed. The legal and moral aspect of incest was understated. Male audience was inclined to judge incest morally, while females consider the issue from a more practical perspective. The female audience in this study opposed incest for the genetic defects the offspring might have. Fans of the leading actor in the film show different views from nonfans. The fans display greater tolerance toward incest than nonfans, regardless of gender.