The Taiwanese opera, Gezaisi (_??__??__??_), established by a private theatrical company in the early 20th century, went through transformation under social and political circumstances. In the 1990's, it was transformed into a new genre of theatrical performing arts, known as Jingzk Gezaixi (_??__??__??__??__??_), the “Refined” Taiwanese Opera. While traditional Gezaixi was characterized by lack of “scripts”, Jingzhi Gezaixi is noted for its incorporation of elements of European music style of performing arts, including “scripts” and division of labor in production process. Today, along with private theatrical companies, the Lang-yang Taiwanese Opera Company, Taiwan's only public theatrical company, also performs Jingzhi Gezaixi.<br>In performing Jingzhi Gezaixi, both private and public theatrical companies use the traditional tunes of Gezaixi such as Qi-zi Diao (_??__??__??_) and Du-ma Diao (_??__??__??_), and follow the conventions of its original music style. However, they present different degrees of “refinedize” (_??__??__??_) in new innovation aspects of performance such as in the structures of new music pieces. Such differences are due to these companies' different social positions and operational policies. In Jingzhi Gezaixi, thus, the concept of “refinedize” has not been defined clearly and the forms of performance have not been specified. Nevertheless, the Taiwanese government encourages both private companies and public company to perform Jingzhi Gezaixi as a representative of Taiwanese performing arts.<br>The work of the private theatrical companies where the novelty was emphasized to pursue pulling in customers and the originality of the theatrical company shows a figure of “the development” of Gezaixi. Meanwhile, the public theatrical company's performance shows “Succession of the tradition” that respect a traditional style while it gropes for artistic development the radical of the action policy of the company. The music style of Jingzhi Gezaixi is diverse, and in this diversification coexist “refinedize” and “tradition”. The base of this diversification is the existence of governmental policies that attempt to promote simultaneously “development” and “succession” of Taiwanese traditional culture.