The Martyrs' Shrine is the Republic of China's "sacred sanctum for remembering those whose died on behalf of the country", a venue of worship that housed righteous officers, soldiers and people who died for the country since the inception of the Republic of China, and a sacred place that the Republic of China held its "national worship" or paid homage to those deceased defending the country. Its inception began in the 1930s and 1940s, and was a product born during the period when the Republic of China and the Imperial Japan moved from the quasiwarring period to the warring period. While the "rival country" then, Japan had also during this period renamed the "Spiritual Shrine", a venue of worship for the "war dead" of those fighting for the new government or died on behalf of the country, into the "Gokoku Shrine". It does emerge as a whimsical subject as to how the two rivaling countries would during the same period took to worshipping and paying homage to "martyrs" and "righteous souls" of those died for the two parties by putting up the spiritual consoling facility of the "Martyrs' Shrine" and the "Gokoku Shrine". The study attempts to conduct a comparative study on Taiwan's Martyrs' Shrine and Japan's Gokoku Shrine, and the highest ranks of the two-the "Republican Revolutionary Martyrs' Shrine" and the "Yasukuni Shrine" by first discussing the building history, timeline of the Martyrs' Shrine, Gokoku Shrine, and Yasukuni Shrine, and then comparing the Martyrs' Shrine, Gokoku Shrine, and Yasukuni Shrine with the following four constructs: (I) A comparison on the historical timeline and nature; (II) A comparison on deity worship and rituals; (III) the post-war management and maintenance; (IV) The collective memories of the people.