This paper explores bilateral trade factors between Taiwan and transition countries which have their roots in the communism. The empirical emerging markets are Poland, Czech and Hungary in Central Europe. There are 100 variables reduced, through factor analysis, into four macro factors, which are identified as economic performance, government efficiency, business efficiency, and infrastructure. The models of multiple regression analysis show the different factors of bilateral trade between Taiwan and this three countries. We conclude with the noteworthy factors that should be concentrated in the short term, including the trend of our FDI for Czech, the economic performance of export competitiveness for Poland, and for Hungary except economic performance, infrastructure worth to be watched.