According to the Japanese law, half members of prefectural assembly shall be elected by the members of local assembly and the other half be appointed by the Governor-General (總督).

In this time, 76 seats from five prefectural assemblies were open for election.

Voting was done by Electoral colleges (EC) form by the 3,600 members of local assemblies.

[1] Only around 0.073% of the population were eligible to vote in the election, which includes 743 (or 0.31% of) "Japan Mainlanders" (Japanese: 內地人) on Taiwan and 2,864 (or 0.061% of) "Taiwan Islanders" (Japanese: 本島人, mainly local Han Chinese).

[2] The Governor-General then appointed 76 members, cementing the control of the Japanese in the assembly.