The current literature on Taiwan's local politics focuses on elite politics, formal institutions, or political ecology. Virtually no literature addresses the problems arising from the dynamic operation of institutions. As the Kuomintang(KMT) gradually loses ground in the county/city elections, different political parties are gaining control of administrative and legislative powers in more and more counties and cities. The phenomenon of divided government, therefore, has become a feature of Taiwan's local politics. For both theoretical and practical purposes, the study of divided government is urgently needed. This article aims to demonstrate the domestic meaning of divided government, to open a new field in the studies of local politics on Taiwan, and to systematically develop an agenda for further research.