"In order to achieve our goal of independence and freedom for the people of Taiwan in this critical international situation, we urge our government to face reality and to take effective measures whereby Taiwan may become a new and independent country." This statement gave huge impact on Taiwan political context in 1977. Historically, "building a new and independent country" was a confession consequence of contracting "contextual theology" by PCT, not a political statement. Taiwan contextual theology was a faith reflection that connecting biblical, historical and theological studies with Taiwan indigence context. The aim of this research is to analyze biblical theology of "building a new and independent country" proposed by PCT in the contextual theology. "Creation and salvation," the main thesis of New Exodus in Second Isiah (Isaiah 39-55), can be a new foundation of "building a new and independent country."