In February 1921, during the Japanese rule, Taiwan Zi Zi Xin Pao Company published Kataoka Iwao’s Taiwan Feng Su Zhi. This book collected Taiwanese folklores of rituals, family and society, such as hearsays, folklore, strange tales, proverbs and folk songs. Chapter 1 and 2 of vol. 6 are The Jokes of Taiwanese and The Funny Tales of Taiwanese, which were translated from Japanese language to Mandarin later, they were Taiwanese jokes. Jokes are a part of folk literature, and we can see folks’ humor by them, so The Jokes of Taiwanese and The Funny Tales of Taiwanese were the quintessence of Taiwanese ancestors’ wisdom of humor. However, when we compare them, we can find two thirds of jokes in these two chapters are similar the Chinese jokes of Ming To Ching dynasty. They look like the reproductions of the Chinese jokes of Ming to Ching dynasty, the productions of “Seizing of the Embryo and Changing of the Bone.” The purposes of this paper are aimed at exposing the phenomena, studying the causes of the background, and explaining these messages.