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

In this time, 82 seats from five prefectural assemblies were open for election.

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

[1] The 1944 election was cancelled due to World War II, hence the tenure of the elected and appointed councilors was extended until the surrender of Japan in 1945.

[2] Only around 0.067% of the population were eligible to vote in the election, which includes 861 (or 0.29% of) "Japan Mainlanders" (Japanese: 內地人) in Taiwan and 2,824 (or 0.055% of) "Taiwan Islanders" (Japanese: 本島人, mainly Han Chinese locals).