日本治台五十年間，工商業獲得長足發展。相較於過去洋行及郊商的自由競爭，日本總督府自統治伊始，便積極管理，務期各種資源為帝國所用。所以，總督府的角色比清代台灣巡撫，顯得更為積極有力。1930年代，隨著日軍對外征戰，總督府為戰爭需求，調控物資就更為迫切，而雙方的互動也就更為迅捷。
台灣茶業發跡於清末，成長於日治時期，是最具代表性的台灣產業之一。台灣茶商公會為參加島內外博覽會與展示會，先後製作出各種類型的廣告宣傳海報。這些廣告宣傳海報製作重點不同，張貼場所也各有差異，但品質都頗為精良，是台灣海報廣告史上的重要資料。
中日戰爭期間（1937-1945），台灣茶商公會出品過三種不同款式的宣傳海報，分別以不同類型的美人代言台灣茶。她們分成幾種造型，有日本和服美人、台灣時髦藝旦及現代摩登影星。這些美人以不同形象，在不同的博覽會或商品展示會中張貼宣傳台灣茶的特色。1938年出品的日本和服美人海報，主要為進軍滿州國而設計；1939年出品的台灣時髦藝旦海報，主要為東南亞市場而設計。再又，1941年以新竹茶商為主的台灣紅茶，屬現代新興的產業，依循日本國內紅茶廣告模式，以現代摩登女星為主，向東南亞及日本國內外宣傳，務期在紅茶市場上爭勝。
透過文獻爬梳，可以知道中日戰爭時期，台灣茶商、總督府與新竹茶商是參與這三款海報製作的主要單位，它們在海報的選擇與使用上，發揮各自的本位與堅持，而且彼此互動非常靈活，並為拓展台灣茶消費市場而發揮應有的角色。

During the fifty years of Japanese colonial rule, Taiwan’s industry and commerce developed rapidly. Compared with the Qing Dynasty era, when European and American foreign firms and Taiwanese guild merchants enjoyed relatively free market competition, the Japanese Governor-General actively managed Taiwan's various industries and channeled various resources for use by the Empire of Japan. In this way, under Japan, the Governor-General's Office played a more active role directing Taiwan’s economy than did the equivalent office during the Qing Dynasty. In the 1930s, as the Japanese army continued to expand, it became more important that the Governor-General regulate and integrate Taiwan’s economy in response to military need, and interactions between the two parties became more frequent.
Taiwan’s tea industry emerged during the Qing Dynasty and expanded during the Japanese colonial period, emerging as one of the most iconic industries of the era. The design and choice of advertisements for this important industry is one means by which to examine how the Governor-General's Office interacted with Taiwan’s tea merchants. For use in various expositions and exhibitions on the island and abroad, the Taiwan Tea Merchants Association designed, created, and released various advertisement posters. These posters later became important and valuable research material for studying the history of poster advertisements.
During the Second Sino-Japanese War (1937-1945), the Taiwan Tea Merchants Association created and released three types of posters depicting female brand ambassadors for Taiwan tea. Despite divergent appearances, these representative images can be characterized as follows. Type One features beautiful women wearing Japanese kimono. Type Two is a stylish Taiwan Singsong Girl. Type Three is modern movie star. This current study focuses on the content and cultural meaning in the history of Taiwan advertising posters. By surveying and analyzing these three types of posters, this study hopes to explain how Taiwan Tea Merchants used styles to sell different commodities in different consumer markets. Posters depicting beautiful women in Japanese kimono were released in 1938. These types of posters were aimed at the Manchukuo market. Located in northeastern China, Manchukuo was a brand-new market. The image of beautiful women in Japanese kimono not only highlighted the fact that Taiwan was a Japanese territory at that time, but by association stressed the quality of Taiwan tea. Posters depicted stylish Taiwan Singsong Girls were released in 1939. These posters were aimed at Southeast Asia markets. For a long time, Southeast Asia had been a tradition market for Taiwan tea, and since the late Qing Dynasty, Taiwan tea had dominated the Southeast Asia market. The choice of Taiwan Singsong Girls in posters indicates that the creator wished to highlight a familiar Taiwanese tradition. In 1941, there was an emerging industry producing black tea, for which Hsinchu tea merchants were the main suppliers. The posters produced for Hsinchu tea merchants followed the model of Japanese black tea advertisements in depicting modern movie stars. Hsinchu tea merchants’ advertising scope covered Southeast Asia and Japan among other places.
Through collecting and thoroughly analyzing the relevant literature, the author concludes that during the Second Sino-Japanese War, Taiwan tea merchants, the Office of the Governor-General of Taiwan, and Hsinchu tea merchants played major parts in producing these three types of posters. In terms of deciding which poster to use, the three parties had their own standards and goals, and each played specific roles in expanding Taiwan tea consumer markets.