This paper explores the problem concerning the aesthetic tastes of the middle-classes in Taiwan. Since the late colonial period the aesthetic taste in Taiwan, which constructed by Japanese academies, has been imposed into the sensible field of the Taiwanese middle-classes. And this aesthetic taste has being part of their unconsciousness when they encounter the visual art in general. This paper points out that the pictorial taste in question is extremely familiar to that of Korin School, which represents the bourgeois's aesthetic taste of the Edo period, Japan. The Korin School began with Ogata Korin who was a Japanese traditional master-painter of the seventeen-century. The most visible characteristics of the Korin School lies in its pictorial rendering which infuses the manners of the Japan traditional painting and the Western realist painting. Certainly, aesthetic taste is not men's instinct but rather the result of the socializations. It is therefore to be noted that pictorial taste of the Korin School, which transposed to Taiwan during Japanese colonial period, should be viewed as a social process-by forms of disciplines of artist and art competitions. And it has become the particular habitués toward visual art in Taiwan's bourgeois society. What this paper attempts to reconstruct is the historical process of the formation of this Japan's aesthetic taste. It is true that the bourgeoisies' taste of Edo era could impose art production and appreciation to Taiwan was the long process which reproduced the academic ideals of art, firstly constructed in late-Meiji regime, by means of art competitions and the disciplines of the artist's profession. The canonization of this naturalist academicism and its doctrines, according to the literary theory of Mikhail Bakhtin, can be seen as a social process of canonization from hetdroglossia to monologic discourse.