The changes in post-war Taiwanese state and political structures with legislative and administrative policy toward sport and physical education 戰後台灣國家政治結構變遷與體育運動政策發展之研究 Ping-Chao Lee / Associate professor, Department of Physical Education, National Taichung University Ling-Mei Ko /Assistant Professor, Department of Leisure, Recreation, and Tourism Management Chien-Yu Lin / Associate professor, Graduate Institute of Sports and Health Management, National Chung Hsing University Tien-Chin Tan / Assistant Professor, Department of Physical Education, National Taiwan Normal University Abstract This paper seeks to provide an historical analysis, identifying the changes of those external and international political developments in Taiwan reflected in the recent history of sport policies, in particular the physical education arena. It argues that Taiwan’s society moves from a pre-modern form at the time of KMT’s arrival in 1949 through rapid economic development and authoritarian political control, to an advanced economy and an emerging multi-party democracy. Shifts in the role and nature of the Taiwan state have had a profound effect on the structure, the operation of the government, and the provision of sport and physical education policy. The development of physical education policy has thus been transformed in some sociopolitical terms from a militaristic preparedness and defence, seeking of international diplomatic recognition and national prestige, to new emphases placed on both the sport’s leisure meaning and national identity.