In Taiwan, athletic sport became one the important insights of modern society after the Japanese Occupation Period and was systemically put into practice through the educational systems and athletic competitions held in schools and the society at that time. Under colonial rule, the major policy of Japanese government was to assimilate Taiwanese; therefore, Japan reformed the ideology and physical concept of the Taiwanese significantly to create the new Taiwanese who were obedient to Japan. Athletic sport was one of their measures to reform Taiwanese. However, if athletic sport is viewed as a kind of life style, it can be like what the scholar of sociology said, "Recreational sport is not only an issue of personal interest but also the boundary of social standards and its historical process of transformation." After fifty years of colonial rule, what sports activities on earth are the most popular ones in Taiwan? And how is the status of sports engagement of Japanese and Taiwanese? Due to the influences of economy, society, and education, at that time, most of the people capable of engaging in recreational sport were the leading class who were rich and had enough leisure time. Therefore, this study used "Record of Taiwan" as analytical samples and calculated the number of people (whether they were Japanese or Taiwanese) who were interested in sport. The study analyzed the number of people of each kind of sports activities and used five items, including age, educational background, Taiwanese who received domestic education and foreign education, regions of residence, and traditional Japanese and Modern Western sport, to conduct statistical analyses and comparisons to conclude the ranking list of sports interest of social leading class during the Japanese Occupation Period. Lastly, the study used the records of newspapers, magazines, diaries, and memoirs to investigate the status of sports engagement of people at that time in order to obtain a deeper understanding of recreational sport of social leading class during the Japanese Occupation Period.