Circulating from the Mainland to Taiwan and managing to survive over centuries, the Kun opera in Taiwan has gone through three different phases since the Qing Dynasty: "the Foundation Stage", "the Development Stage", and "the Thriving Stage". The earliest record of Taiwan in the Kun opera history has appeared on the "The Tablet of Wings Mansion Temple" (翼宿神祠碑記), a tablet set up in the Suzhou Kun Opera Association (蘇州梨園公所) in the regime of Emperor Qianlong in the Qing dynasty, where a donation made by the "Taiwan Kun Opera Troupe" (臺灣局) has been mentioned. From the BeiGuan opera and the Thirteen Tunes popular among Taiwanese, it is discovered that Kun opera has been domesticated during the Qing Dynasty and has blended in with Taiwanese folk customs and religious rituals during that period. But it is not until 1949, when the Nationalist government in NanJing relocated to Taiwan, that Kun opera has been regarded as "A Classic of the Traditional Chinese Opera" and started to ripen more quickly. During this period, academic composers and playwrights started related researches and founded Kun clubs on campus; amateurs also organized unofficial clubs and met on a regular basis to practice the art of Kun opera. Later, with more and more exchanges between both sides of the Taiwan Straight, Kun opera has been enjoying its prosperity in Taiwan since the nineties. Taiwan academics and amateurs started visiting the Mainland for Kun opera shows; professional Kun opera troupes began visiting Taiwan and put on performances. The government has been devoted to preserving the tradition for further generations since then; experts began introducing the art form to students and the public, and academics tried working with actors, playwrights, and composers, designing a series of related academic seminars. All these efforts have contributed a lot to the Kun opera development and prosperity in Taiwan in the 21(superscript st) century.