The paper aims at the cultural discourse formed in colonial Taiwan from the Sino-Japanese War in 1937 to the defeat of Japan in 1945, examining how political power controls, regulates, and mobilizes the entire cultural sector, including literature, for specific purposes. The main object of the research was culture-related articles published in media and literary magazines at the time, which traces how cultural discourses were transformed according to the progression of wars and times. Therefore, it is analyzed and discussed that how Taiwanese culture plays the role of a bridge between China and Japan during the Sino-Japanese War (1937), foreign literary circle and the theory of local culture revitalization, the rural issues of Taiwanese literature, the period of the Pacific War (1941) included Eastern cultural discourses that denied Western modernity and Japan-centrism, and the period of decisive battle (1943) increased production literary theory, etc. The paper further explores how these cultural discourses are mentioned, and what is the process and appearance of their construction, in order to examine the logic of cultural mobilization and the ideological control towards Taiwanese intellectuals of the colonial political power, as well as the responding acts and thoughts of Taiwanese intellectuals.