The main subject of this thesis discusses “the Buddhism Elites,” which characterizes the Taiwanese who studied in Japanese Buddhism systematic Universities during Japanese ruling period. These people are the first Buddhism intellectuals who graduated from university, or higher educational institutes. Due to their ingrained and cultivated Buddhism knowledge and their fluent Japanese, they are experts of Buddhism during Japanese ruling period. Before Japanese ruling period, no training hall or relevant educational institutes, which train monks, were found in Taiwan; therefore, Taiwanese monks’ social status is generally low. After the introduction of Japanese Buddhism during Japanese ruling period, Taiwanese Buddhism was seriously transformed, including temples and vegetarian halls. Down to Meiji Restoration, Japanese Buddhism was revolutionized in various ways, gradually formed the appearance of “the church of Buddhist,” for example: the intensification and systemization of Buddhism organization, and acceptation of West educational methods. Since Taiwan’s Buddhism was included in Japan’s the church of Buddhist, it was “organized” and “systemized,” meanwhile, it was also established as modern Buddhism educational institute. During the transformation of Taiwanese Buddhism, “Buddhism elites” play a crucial role not only to communicate between Taiwan and Japan’s Buddhism, but also dominant religious strategies made by Governor-General. This thesis makes “Buddhism elites” as the discussing focus, especially targets those graduated from Tokyo Komazawa university. By clarifying their evolving process, we could analyze the changes of the environment of Taiwan’s Buddhism, the interaction between Japan and Taiwan’s Buddhism, and Governor-General’s religious policies during Japanese ruling period. This thesis is classified as six chapters. The first chapter explains my thesis and previous academic achievements. The second chapter is “the Transformation of Taiwan’s Buddhism and Cultivation of Buddhist Elites During the Early Phase of Japanese Ruling Period,” which aims to, from the interaction between Taiwan and Japan’s Buddhism, analyze the reasons of the rise of Buddhist elites. The third chapter is “Data Analysis of Taiwan’s Overseas Students of Tokyo Komazawa University,” which gathers now-existing school roll of Tokyo Komazawa University, compiling the number of Taiwan’s overseas students, and analyzes their backgrounds, in order to have a better understanding of the interaction between Taiwan and Japan’s Buddhism. The forth chapter is “the Learning Experiences of Taiwan’s Buddhist Elites in of Tokyo Komazawa University;” since after Meiji Restoration, Japan’s Buddhism education was institutional westernized aggressively, and Tokyo Komazawa University is Cao-Don sect’s highest academic institution, its curriculums and faculty were finest. Through analysis, we could delve into the meaning of why Buddhist elites so eagerly went there and how they trained. The fifth chapter is “the Relationship between Taiwan’s Buddhist Elites and Taiwan’s Religion,” which discusses the religious activities the Buddhist elites attended when they came back, and their intentions of reforming religion. The discussion in this chapter is surrounded by the article, which published in “Nanying Buddhism,” and its relevant books, intending to explore Buddhist elites’ role in Taiwan. The sixth chapter is served as a conclusion, by organizing the analysis above, explaining Buddhist elites’ role and the influences of their rise upon Taiwan’s Buddhism culture.