Tuku Mazu Temple, a county-level historical site in Yunlin County, was reconstructed from 1935 to 1938. By compiling literature and primary sources and also referencing preexisting research results, this study explains how the then-contemporary opportunity for the reconstruction presented itself and clarifies the relationship between the temple and Zhong Yu Society, which served as the primary sponsors of the reconstruction. This paper discusses the overall economic development and temple policies in Tuku Township and its surrounding regions during the Japanese colonial period and clarifies the cruciality of the Tuku Mazu Temple’s reconstruction in the history of temple architecture during the late-period Japanese colonial administration of Taiwan. Our findings revealed that Tuku was economically disadvantaged during early Japanese rule. However, its economic condition, along with those of its surrounding regions, improved after the completion of the Zhuoshui River irrigation channel of Kanan Irrigation System in 1927. Following the rise of contemporary trends in temple architecture in the surrounding regions in the 1930s, the urban district of Tuku was rebuilt. Subsequently, under the Japanese government’s policies to integrate Confucian values, which tolerated orthodox Confucian values, the rise in demand for constructing local historical sites to foster local consciousness induced the start of reconstruction for the Tuku Mazu Temple in 1935. After the reconstruction, Wenchang Hall was constructed in the temple to transmit to future generations the tradition of Wenchang Sacrifice, a tradition started by Zhong Yu Society in Daluenjiao Village during Qing rule. The reemergence of the Zhong Yu Society in Tuku Mazu Temple signified the support of Confucian worship under Japanese colonial policy.