The regime of the Monopoly had played an important source of the finance in Taiwan since the period of Japanese occupation. After the retrocession of Taiwan in 1945, the Taiwan Government Executive Administration Office, in an effort to maintain its financial resources and minimize taxpayers' burdens, continued the monopoly system by establishing the "Taiwan Provincial Monopoly Bureau". In 1947, the Taiwan Provincial Government brought the Bureau directly under its authority by a re-organization which formed the "Taiwan Tobacco and Wine Monopoly Bureau". The regime of the Monopoly had deeply influence on Taiwan. The flashpoint of The 228 Incident came on February 27, 1947 in Taipei when a dispute between a female cigarette vendor and an anti-smuggling officer triggered civil disorder and open rebellion that would last for days. For these reasons, the author tries to talk about the history of the reorganization of Taiwan Provincial Monopoly Bureau in the course of Taiwan History that will increase more help about the thinking of historical knowledge for the student.