Taiwan came under Japanese rule in 1895 following the Treaty of Shimonoseki, which concluded the First Sino-Japanese War. The Qing dynasty ceded the territory to Japan, leading to five decades of Japanese governance. The island served as Japan's first colony and was intended to be a "model colony," with extensive investment in its economic and public development. Japan also aimed at culturally assimilating Taiwan and established various monopolies on essential goods like opium, salt, and petroleum.

The end of World War II marked the close of Japanese administrative control over Taiwan. Japan surrendered in September 1945, and the Republic of China (ROC) assumed control over the territory, following the issuing of General Order No. 1. Japan formally relinquished sovereignty over Taiwan with the Treaty of San Francisco, which became effective on April 28, 1952.

The period of Japanese rule has left a complicated legacy in Taiwan. Post-WWII discussions in Taiwan have divergent views on several issues related to this era, including the February 28 massacre of 1947, Taiwan Retrocession Day, and the plight of Taiwanese comfort women. The experience also plays a role in ongoing debates about Taiwan's national and ethnic identity, as well as its formal independence movement.