This essay uses the first "Kincho" album, ever commercially recorded in Taiwan, in 1926, as the research subject. The album was managed by two agencies, Nipponphone Co., Ltd. (a.k.a. Nipponphone) and Bunmeido Bookstore. The article aims to discuss the background of commercial recordings in Taiwan, the content of the first album recorded in Taiwan by Nipponphone, the content of "Kincho" and its low pricing competition strategy, the comparison of the contents between Nipponphone and Kincho, and the competition in Taiwan's music market, after the first album was recorded in Taiwan, in 1926. Through the above discussion, the author attempts to clarify the relationship between "Columbia" and "Nipponphone," and concurrently analyze and discuss some previous mistaken ideas concerning the Album from the folk point of view.