Ruing period in Japan, the prostitute of Taiwan can divide into two kinds generally. One is "geisha" specializing in waiting upon guests and serving with wine and song, another is called" t'an jya za mou/whore(趁食查某)" taking selling oneself as commodities. The prostitute who discuss that in this text take "geisha" as the core. It is Taiwan geisha's flourishing age when ruled by Japan. The publication at that time ─ 369 Tabloid(369 xiao bao) and wind-moon news(feng-yue bao) ─ each has a special column to introduced Taiwan geisha. Investigating into 369 Tabloid can find out the features of Taiwan geisha. They may come from each stratum of the society, and there is difference of different grades because training accepting is different. The most famous Taiwan geishas come from Taipei at that time, and the great reputation cause of their mode of business. It is the time that Taiwan turns from tradition into modem under the ruling of Japan, and Taiwan geisha's style are also transformed by times. The attire out of date has not been accepted by some geishas, beginning to do fashionable dressing and leaning fashionable song and dance. Modem waitresses also fill the vacant position of Taiwan geishas timely because of the trend of the times in 1930s. Apart from waiting upon guests, Taiwan geishas have new social role in the new times. "Charitable performance that is done because of carthquako(zhi-en zhi-ai yi j-uan yah j-u/震災義捐演劇)" caused by the earthquake in Taizhong in 1935, and supply drama, music and dance service when "The 40th Anniversary Exhibition for the Beginning Ruling of Taiwan(shi zhi-eng si-sM zhi-ou n-lan j-i n-lan b-uo l-ian h-uei/始政[四十周年紀念臺灣博覽會]" , both are the best representative works.