The article outlines an interpretative framework of the struggle between the reactionary and progressive forces in Taiwanese Cultural Association (abbr. TCA) for re-examining the division of TCA in 1930s. The former research mostly proposed a framework based on the conflict standpoints of ”nationality” or ”social class” to explain why Yang Kui criticized Chang Shen-chieh who led the TCA and ended up the division of TCA. This perspective ignores the historical background that Chang Shen-chieh devoted himself to Japan Empire in Beijing during the Pacific War. Therefore, it is historically inconvincible to define Chang Shen-chieh as a ”nationalist”. And for that reason, it is necessary to put the struggles of TCA into historical context of the Manchurian Incident in 1931 when the Japanese fascism arose quickly. The article tries to use the new problematic concept of ”conversion” to examine how Taiwanese writers reacted to the rising Japanese Fascism. At the same time, owing to the lack of discussion on those Taiwanese writers like Chang Shen-chieh, Li Chang-jui and Yang Chih-Chang who viewed literature as pure aesthetic, the article also wants to focus on their aesthetic position and prove that it was eventually the product of their ”conversion” to Japan fascism.