In July 1937, when the Lu Kou Bridge Incident was occurred, Taiwan also entered the so-called ”time of war.” Japan's battle strategy in South China changed from the interception of aids to China into taking over the South Seas as a challenge to the position of the U. S. A. in the Southeast Asia. The role of Taiwan also changed from a supplier of rice and sugar to being a base of South forward. Japan tried to control Taiwan strictly and developed Taiwan’s agriculture and industry more urgently so that it could provide daily necessities during the War. Many defense measures were also taken to make Taiwan a non-sinking carrier along the South Sea. Military measures were enforced, private lands were collected for military purposes, and many air-raid shelters were installed in cities and rural areas. As all these measures were taken in a rush, there were no legal procedures for land requisition and also declined the right to reasonable compensation. All these military measures, whether it was owned by the Japanese government or by the people of Taiwan, were transferred to the Ministry of Defense of the Republic of China after the War. The Air Forces got the maximum sites because Japan had built many airports during the war. This paper uses the ”National Military Archives” at the Bureau of the Compilation of Military History of the Ministry of Defense, ”the Archives of the Office of the Provincial Government of Taiwan,” ”the Archives of the Land Office of Taiwan” and many other publications and gazettes, etc., so as to show a clear picture of how the National Government to conduct military takeover.