Originating in Taiwan, Taiwanese opera is generally considered an integration of“gua’a”(songs incorporating stories) and chegu mini drama postures and figure characterizations (singing and dancing performance) from the Fujian and Zhangzhou region, and folk ballads. This performance style evolved into“local gua’a”in the Yilan area at the end of the 19th century. The earliest performance was of the“ground-sweeping”format, which took place spontaneously at the open space in front of temples, or underneath a large tree, or following the temple fair parades. Such performances were usually carried out by male amateur  students withoutcostumes,presenting songs ,make-up, and figures with simplicity. After continuous research and improvement by various performers, who absorbed the essence of various popular folk opera styles,Taiwanese opera gradually incorporated the costumes of“Chegu Dan”,and the postures and movements of Peking Opera and Beiguan Opera.

After integrating the elements of various operas, the local dialect, and folk songs,Taiwanese opera quickly became one of the most popular entertainment across Taiwan,surpassing other drama styles. People who foresaw the business opportunities began to organize troupes for open air performances. Theaters also produced indoor performances by integrating lighting, sound, stage backdrops and techniques, and new storylines,evolving from one single unit drama to a drama series to attract a larger audience. In the 1950s, Taiwanese opera also evolved into radio broadcasts and TV series.

Among the different performance formats, open-air opera was the most common and closely linked to the lives of people. Performances often took place during religious ceremonies, and folk custom activities including deity birthday celebrations, votive offerings, and blessing rituals. A stage would be set up at the temple entrance. Before the main performance, a prelude performance of “playing god” usually took place to celebrate the gods and pray for the faithful. The main performance may be a “day drama” or a “night drama”. Day dramas were so-called "ancient style dramas" that told the stories of legends and history. Night dramas were mainly “hupiezi dramas”that were newly scripted popular stories with an acting style that more closely matched the reality, interspersed with singing of pop songs, and the wearing of brightly-color gorgeous costumes that integrated Chinese and other design styles elements. Traditional Taiwanese opera characters are mainly divided into sheng (male roles),dan (female roles), and chou (comedic roles), and further divided based on the character’s age and temperament. The “footsteps and hand gestures”, and basic posture of each character is specific and different, with designated stage blocking that is coordinated with the opera tunes. Beginners must practice the basic skills, and continue to strengthen their professional techniques after their designated roles are determined. The tones of singing, and spoken parts of the Taiwanese opera are ordinary and easy to understand, frequently in the “four-line poem”format with folk proverbs that rhymes at the end of each sentence, presenting the unique characteristics of Taiwanese language and lifestyle.

Taiwan’s cultural asset preservation system names the Taiwanese opera performers as the designated preservers who will pass on their performing skills as well as preserving the background music and the craftsmanship of the stage backdrop. Since the performance format is diverse, the storyline, costumes, and the spoken words often incorporate the latest trends to keep up with the times. The actors also interact frequently with the audience or improvise on the spot. Sometimes, even modern drama and music is incorporated into the performance. Through family opera troupes,traditional Taiwanese opera culture asset preservers, and theatre troupes that work on a big stage integrating modern drama, the heritage of Taiwanese opera is being passed on through diverse channels, and the art of the opera continues to stay close to the lives of the people without diminishing its charm on stage.