This article analyses the gender relationship of men and women in Taiwan. Firstly, it employs power relation to explore what the gender relationship is and how this gender relationship has produced. Secondly, it describes how this gender relationship has influenced Taiwanese society. It also explains the gender inequality of both sexes in Taiwan and Taiwanese women's resistance to traditional and Western culture. Thirdly, it analyses how this gender relationship has reflected on Taiwanese women's leisure. The analysis is designed to indicate the roles held by women and men in Taiwanese society in this research.