Takumi Sato analyzed the popular literature and art of the magazine "KING" in his book The Times of <KING> - The Publicity of National Public Magazines. Sato quoted Kan Kikuchi's words and wrote: "Belles-lettres is producer-centered production of work; that is, it is created based on the 'author's norms'. Popular literature is consumer-centered output, that is to write with 'readers' norms'." According to Sato, belles-lettres is where the author pursues his own artistic creation, while in popular literature, the author creates literary works by mastering the "desire" and "fantasy" of contemporary writers and readers. As mentioned above, based on Masao Fukuda's novel "Men's feelings" (1939) published in Railway Culture Society, Taiwan's magazine "Taiwan Railway" in Taiwan during the Japanese colonization era, this study examined and analyzed the related ideologies and appearances of "desire" and "fantasy" of the authors / readers in this work.