Incense manufacturers have a vast religious market due to the thrived development of Buddhism and Taoism. With the time changes, incense also functions variously as incense tasting, fragrant incense, and mosquito incense. Since after the religious culture has imported into Taiwan in the Qing Dynasty and changed again in the Japanese occupation, then again in the opening of religious culture after the Restoration of Taiwan. The incense, especially for worshipping, has developed a diversity of purposes, forms and the ways of manufacturing. This study is to analyze how incense is used and the characteristics and meanings of its evolution in Asian society by discussing how the development of Taiwanese modern incense manufacture and the package design culture interacted with religious standard, society structure, economic tendency, purpose of usage, life culture, product form and such issues. Therefore, the evolution and characteristics analysis of the incense culture in modern Taiwan are the axis in this paper. It was expected to go through the situation the incense industry changed from the Japanese occupation to the Restoration of Taiwan, and then explore the meaning incense is applied to human, society an environment by religions, materials, user's behaviors, how design formed and such relevant research items. The primary gains from research are briefly described below: 1) Conclude and analyze the history of development of Taiwanese incense industry. Verify the meaning and the situation the development of incense industry in Taiwan. Reconstruct the history of development of the Taiwanese modern incense industry. 2) From the package design evolution of incense, speculate and discuss the meaning of the behavior "change" or "not change" in design. 3) Figure out the perspective of incense industry by reviewing the incense manufacture and the meaning of the culture and history in the applied design.