臺灣文化資產保存的歷程，在日治或二次戰後，文化資產保存對象具有濃厚的政治色彩。政權的更迭，直接影響了「文化資產保存」的精神與內涵。期間，民間或各地團體積極努力保存文化資產的作為，催促著政府立法及修法，然政府握有法令及權力，在文資保存工作上扮演關鍵性角色。 本文「八角樓」，為鹽水知名的古建築，亦是臺灣閣樓宅第的經典之作。從清末臺灣商賈興建、日治時期被官方徵用，到目前只剩下最後一進八角樓，其變遷猶如一部臺灣近代史，極具保存價值。 惟 1945年二次大戰結束，臺灣脫離日本的統治，八角樓卻因歷經乙未鼎革之際伏見宮貞愛親王的御駐，及日治時期列入「史蹟」（伏見宮貞愛親王御遺跡鹽水港御舍營所），使得原本充滿中國色彩的古典建築，背負一層日本殖民的烙印。期間，「八角樓」的定位與價值之轉化，乃隨著政府政策以及文化資產的演變，而有所不同。 八角樓具有代表性，其歷程除足以突顯具有文化資產價值的私有建物在登錄、修護、維護上可能面臨的種種困境，也說明台灣近代推動古蹟保存發展歷程的重要案例。本文之探討，亦藉由「鹽水八角樓」的例子，重新審視政府在文資保存上的變革與努力。時間追溯，二次戰後至今（ 1945－2013），從文化資產保存的角度，重新詮釋鹽水八角樓的時代意義。

The preservations of cultural assets have been highly political under Japanese rule and after the Second World War in Taiwan and the shifting of political powers has direct impacts on the essence and contents of preservations. Local residents and societies have pleaded with the governments to enact and revise laws in this regard, therefore, the governments which hold the power and authority play a critical role in cultural preservations. The octagon building in Yensui is a typical Taiwanese ancient house with attics. Built at the end of Ching Dynasty by Taiwanese business tycoons and conscripted by the Japanese government, it is the only surviving octagonal building in Taiwan. The building symbolizes the progression of Taiwanese modern history which is highly valuable and in need of protection. After the Second World War when Taiwan broke away from Japan in 1945, due to the fact that the building was once resided by the royal house of Fushimi in the Yi-Wei War and listed as a historic site under Japanese rule (the royal residence of the house of Fushimi in Yensui). Thereupon, the classical Chinese building has a tinge of Japanese colonialism. In the meantime, the shifting of octagon building's position and its value depends on the local government's policies and their perspectives on cultural assets. The octagon building exemplifies the difficulties of registering, improving and maintenance of privately own cultural assets. It also demonstrates an importance case of evolving practices of preserving historic relics in modern Taiwan. This study presents the case of the octagon building in Yensui to reexamine government's reform and exertions on cultural preservations. From a perspective of cultural preservations this research takes a retrospective look from 1945 to 2013 to reinterpret the significance of the building's historic meaning.