The City God Belief in Taiwan is mainly passed by the officials. Since the Han immigrants have rooted in Taiwan, the City God Belief has changed in many ways through the years. The main purpose of this paper is to research the changes in City God Belief, it also analyzes the differences between Nantou and Yilan. As a whole, Yilan is a place where is near the ocean, Nantou is different from Yilan that is a place around the mountain. The belief of City God shows some differences in these places. As we can see, the belief of City God lets us understand the historical development in Local Structuration.

City God；bureaucracy；deification；Nantou；Yilan