In most people's minds, physical therapy service in Taiwan was originally developed in the 1950s. Whether or not physical therapy existed in Taiwan during Japanese colonial period (1895-1945 AD); however, it has not been fully investigated. The present article illustrates three components: (1) physical therapy in Japan before 1945; (2) physical therapy in Taiwan before 1945; (3) the era in which physical therapy was not necessarily performed by physical therapists in Taiwan. Based on collected documents, physical therapy in Taiwan firstly appeared in the 1930s, as phototherapy and electrotherapy gained a certain popularity. But, documents on therapeutic exercises, gait training, and usage of assistive devices are lacking.