This paper seeks to analyze Hung Yao-Shun's "Fudo Bunkakan: Taiwan Fudo No Renkan Ni Oite" 〈風土文化観:台湾風土との関連に於いて〉 which was one of the most important philosophical essays written by a Taiwanese scholar in the 1930s. It can be seen not only as the respornse to Hsiang-t'u Debate but also as Hung Yao Shun's effort to establish the theoretical basement for "Taiwan's uniqueness". In Hung's essay, he is inspired by the ideas of Japanese Philosopher Watsuji Tetsuro's newly published book, Fudo: Ningengaku teki kosa (風土:人間学的考察), which emphasized that human existence is constituted both by the aspects of history (time) and climate (space). Based on Watsuji's theory and hegel's Phenomenology of Spirit as his theoretical framework, Hung discusses how Taiwanese people understood themselves and developed their own unique culture. In Spite of Hung's philosophical attempts to discover what Taiwan's uniqueness consisted of, his essay has not drawn much attention by recent researchers partly due to his highly abstract style of writing. Thus in this paper, I explore how Hung was trying to find Taiwan's historical and social uniqueness under the powerful cultural influences of Japan and China.