Ⅰ The Definition of the Imperial Buddhism The Imperial Buddhism, National Shinto, and National Buddhism after the Meiji Reform are Buddhism of Meiji. Not only the propaganda of Shinto and Confucianism in Japan did it strengthen but also the active expansion and cultivation, assimilation and the Kominka Movement in its colonial Taiwan. Ⅱ The History of the Imperial Buddhism in Japanese Colonial Taiwan In the fifty-one years of the Japanese Colonial Period, the Imperial Buddhism can be divided into three periods: (1) the early period (1896-1915): exploration and alliance, (2) the middle period (1915-1931): cooperation and development (3) the later period (1931-1945): Kominka Moment and Modification In the early period (1896-1915), Japanese Buddhist monks of different schools arrived in Taiwan and started their own preaching. They sought for alliance without any discrimination and made their own plans to start their preaching respectively. Therefore, it was unsurprisingly to see they encountered many challenges. Before the Xilai Temple Incident, the Taiwan Governor-General Office organized the ‛Islanders Religious Association’; however, it failed because the assigned chairman, Yu-jie Haung, the patriarch of the Prior Heaven School, was not so representative of different Buddhist schools in Taiwan. Later, in the Revolution of 1911, the first step of the union of Taiwan Buddhism was taken by Vegetarian Halls (Zhaixi She), formed by many vegetarian sects in Tainan. In the middle period(1915-1931), the Xilai Temple Incident erupted. This incident led to the cooperation of Japanese Buddhism and Taiwanese Buddhism. Besides, it caused the Japanese government, having doubted the character of monks and vegetarians, to carry out a complete official investigation of religious institutions. This policy accelerated the cooperation of Japanese Buddhism and Taiwanese Buddhism. Initiated by Rinzai Sect and Soto Sect, Buddhism spread out in Taiwan and was separated into local four Taiwan temple schools. Moreover, the Taiwan Buddhist Dragon Flower Association, formed by the three main vegetarian sects, started to play an active role. In the later period(1931-1945), Japan started its military invasion of northeast China in 1931, entering into what would become the fifteen years of war. With the eruption of the Sino-Japanese War (1931), Buddhism played a crucial role. Consequently, the Japanese colonial government forced Taiwanese Buddhists to revitalize the national spirit by organizing respective associations, such as the Revival of Tribes in 1932,the United Association of Taiwan Education Associations in 1934, the Moment of Transforming Old Customs in 1935, the Developed Folkways Society in 1936, and the Movement of Spiritual Mobilization in 1937. The continuous movements in researching and registering Taiwanese temples under the martial law all led to the transformation of Taiwanese Buddhism into the Imperial Buddhism in 1942.