The introduction of Japanese Buddhism to Taiwan started in 1895. As a result of the Sino-Japanese war and the Treaty of Shimonoseki, Taiwan and Penghu were ceded to Japan. With Japan ruling Taiwan, the number of people from Japan who immigrated to Taiwan kept increasing. These immigrants included souse Japanese Buddhist monastic from the eight different schools and twelve different lineages. Among these different schools, the ones chat are most related to the belief and practice of Amitabha's Pure Land teaching are the Schools of Pure Land, True Purr Lana and Hongan-ji Temple. The tartar or this paper is an eve poetic tars in which Pure Land School's teaching started in Taiwan; the distribution of its temples and accomplishments in. cultural and educational activities. Specific investigation topics include the evolution of activities from individual vocation to those organized by the monastic system; the thirty-seven teaching ret tees, religious meeting places, temples; establishment of education institutions and nursery; and changes to Tainan Business School. This research will provide a better understanding of tier evolution of Buddhism in Taiwan during the Japanese governed period. This research is intended to serve as a reference for Buddhists in Taiwan.