Abstract: After Meiji Restoration, the Japanese government created Kokka Shinto, a religion combining the country‘s political and religious power, to support its Mikado systerm. During its occupation in Taiwan, the Japanese government introduced Kokka Shinto to the locals in a compulsory way to slowly influence their original beliefs in an attempt to destroy the cultural ties between Taiwan and Chinese mainland. However, as a political tool with the intention of invading, Kokka Shinto was resisted by most Taiwan people. It is the deep connection of culture and belief between people across the Strait that makes Kokka Shinto fail to operate in Taiwan. From the perspective of culture transmission, the paper analyzes the changes and extinction of Kokka Shinto during the period of Japanese occupation in Taiwan and reveals the fundamental reasons why it cannot be localized in Taiwan.

Key words: the period of Japanese occupation in Taiwan, Chinese Taiwan, the Kominka Movement, Kokka Shinto