Taiwan modern theatre, New Drama (新劇) performances during the Japanese occupation, had various developmental tendencies, stage styles and appraisals; what´s more, Japanese people in Taiwan had a definite role in it. However, a Taiwan that returned to the control of the Kuomintang government after the War, had already early on adopted a discourse dominated by an anti-colonization, anti-aggression spirit of resistance and nationalism in its examination of that history of colonization and the literature and theatre it nurtured. Furthermore, while extricating itself from Japanese colonial rule, with the adoption of the fundamental governing policies of de-Japanization and (increased) Sinicization and due to the moving of the Kuomintang Government´s capital to Taipei as a result of the Civil War, Taiwan became the centre of the`Anti-Communism and Recovering the Mainland´ policy. With such a sacred mission, theatre´s political role became highly obvious while the supervision and management of the stage remained strict. In the last twenty years the study of theatre during Japanese rule is marked by an utterly different scene, not only has the general mood opened up, but the research materials include newspapers of the time, diaries of people involved in culture and works by Japanese writers, while research tendencies include dramatists and their works, performances, stage systems, theatrical performances and religious ceremonies. Despite traditional performances being prohibited and despite the control exercised over theatrical societies´performances during the Kominka Movement, studies about theatrical performances have been emerging one after another. However, were these seemingly flourishing theatrical activities really so? New Drama material from newspapers and magazines and from the collection of play scripts that appeared during the Kominka period or related discussions, by themselves, can hardly precisely reflect the state of New Drama during Japanese rule because what appears like the rich collection of manuscripts and the editing of New Drama material was for the sake of colonial rule, or to understand social movements, and for public opinion, afterwards they were even more the result of the collaboration with the Kominka Movement and the promotion of the Greater East Asian War. What were the effects of New Drama theatre under Japanese rule, what kind of influence did it have on the society and culture of the time? To answer these questions, it is still worth going back to the state of affairs at the time, to conduct one´s observation, examination and interpretation. After all, the creation and performance of theatre is not only a concept, it is more the process and result of practice.