日本佛教傳入臺灣是始自1895年，因日清甲午戰爭，滿清戰敗與日本締結馬關條約將臺灣、澎湖割讓給日本的因緣，日本佛教八宗十三派的僧侶，隨著日本統治臺灣，移民到臺灣的日本人逐日增加，而陸續地傳入臺灣。此中與彌陀淨土信仰有關的宗派，是淨土宗及淨土真宗大谷派、本願寺派。但限於篇幅故，此論文將以淨土宗為主，就其在臺開教的經緯、其道場分布的情形、以及他們從事的文教事業：如從有志事業到宗門事業、三十七所教會所、寺院、教務所的設立、幼稚園、以及臺灣商業學院的沿革作研究的對象，希望透過這個研究，來了解日治時代臺灣佛教的發展情形，鑑古知今，以提供今日臺灣佛教人士的參考。

The introduction of Japanese Buddhism to Taiwan started in 1895. As a result of the Sino-Japanese war and the Treaty of Shimonoseki, Taiwan and Penghu were ceded to Japan. With Japan ruling Taiwan, the number of people from Japan who immigrated to Taiwan kept increasing. These immigrants included some Japanese Buddhist monastic from the eight different schools and twelve different lineages. Among these different schools, the ones that are most related to the belief and practice of Amitabha's pure land teaching are the Schools of Pure Land, True pure Land and Hongan-ji Temple. The focus of this paper is on the particulars in which Pure Land School's teaching started in Taiwan; the distribution of its temples and accomplishments in cultural and educational activities. Specific investigation topics include the evolution of activities from individual vocation to those organized by the monastic system; the thirty-seven teaching centers, religious meeting places, temples; establishment of education institutions and nursery; and changes to Tainan Business School. This research will provide a better understanding of the evolution of Buddhism in Taiwan during the Japanese governed period. This research is intended to serve as a reference for Buddhists in Taiwan.