This article studies five films by Hou Hsiao-hsien and Chen Kun-hou, Love on the Wave, Cute Girl, Spring in Autumn, Play While You Play, and Six Is Company, which are referred to as “City Comedy” by Hou. The most striking feature of these films' representation of Taipei is that they all include a great deal of country scenes, which not only provide idyllic landscapes on screen but also make the urban love relationships depicted in the films imbued with innocence and romanticism. The main characters are simplified for the comedy genre and children are added in the plots whenever it is possible so as to create a sense of the country. Taipei in these films is basically a city of harmony, and there seems to be no distance at all between the city and the country. It is as much an organic community as the country. Hou and Chen place many easy-listening songs about love in these films. The songs' lyrics contain many rural elements such as wind, cloud, mountain, and the sea to associate the city with the country. This article argues that the city comedy films of Hou and Chen do not depict the city and the country as binary oppositions. Taipei in these films is a city with many qualities normally associated with the country, which can be termed a “country city.” Besides discussing the five films in general, this article analyzes Chen's Love on the Wave and Hou's Cute Girl in detail to demonstrate how Taipei is represented as a “country city” in Hou and Chen's directorial debut films.