Golden is the Taiwanese drama history in the Japanese occupation in the whole course of Taiwanese drama developmental history. All related to Japanese occupation and its modernization the continuous development of the Ching Dynasty popular types of drama, the performance of Chinese drama in Taiwan, the emergence of commercial theaters, the appearance of new dramatic genres, and the trend of localized language used in different types of drama. Furthermore, the modernity is deeply associated with the sophistically interacts with colonization, urbanization, commercialization and localization. This thesis is designed to analyze overlapping phenomenon of traditional and modern dramas, discussing how the commercial theater imposed its influence upon dramatic arts. In addition, the paper does research on the class ideology and genre-related problems behind the emergence of the Taiwanese opera (歌仔劇), which intellectuals criticized at that time. And I also discus how drama genres were influenced by modernization in terms of localization, attempting to broaden the horizon in studying the historical development of Taiwanese drama in the Japanese occupation.