1940 Taiwanese prefectural elections

The Second Prefectural Assembly Elections (Japanese: 第二囘州會議員選擧) were held on 20 November 1940 in Taiwan under Japanese rule. According to the Japanese law, half members of prefectural assembly shall be elected by the members of local assembly and the other half shall be appointed by the Governor-General (Japanese: 總督). In this time, 82 seats from five prefectural assemblies were open for election. Voting was done by Electoral colleges (EC) formed by the more than 3,600 members of local assemblies. Around half of them were directly elected in the previous year, the other half were appointed by the prefectural governor (Japanese: 州知事).

The 1944 election was cancelled due to World War II, hence the tenure of the elected and appointed councilors was extended until the surrender of Japan in 1945.