要本文由近代歐洲建築與日本建築發展史中，分析日本殖民政府在台北興建官署建築台灣總督府的特徵與類別，從東西建築人文思想的演變，看建築本身的特質。主要從總督府的正立面配置、平面結構及高塔、穹窿設計等等，來分析建築體所具備的原本西式傳統，及當代所衍生出的現代新功能與意義。經由東西對照比較，看十九世紀下半葉以來，從西式公共建築到十九世紀末日本西化建築所生衍出的建築外形、構造及理念，且分析屬於官署建築的台灣總督府的類別，探討總督府在那些方面具備地方級特質與功能，在那些方面又具備中央級的功能與意義。文中也探討同類歐式官署公共建築市政廳的功能、等級與意義，以探尋出台灣總督府類型的建築根源，最後分析當代歷史背景，包括政治、經濟、社會、文化等因素對台灣總督府興建的影響。

From the development of modern architecture in Europe and Japan, this article analyses the characteristics and categories of administrative buildings in Taipei built by the colonial Japanese government and looks in to the special character of these buildings from the point of view of the development of Oriental and Occidental architectural thinking. The author goes on to analyse the original Western traditions in the buildings and contemporary new functionalities and meanings that emerged therefrom. By contrasting the West and the East, the article illustrates the emergence of the outward architectural shape, the structure and the underlying ideas from Western public buildings during the second half of the 19(superscript th) century to Western style Japanese buildings in the process of Japanese Westernisation towards the end of the 19(superscript th) century. Thereby the categorical strata of the Governor's General Office relating to administrative buildings are analysed and it is examined in what way the Governor's General Office shows those qualities and functions of a local level and those of a central level. The article also studies the functions, levels and meanings of the same kind of European administrative and public buildings in order to determine the architectural sources of Taiwan's Governor's General Office. Finally, the historical background, including factors such as politics, economy, society and culture are analysed and their influence on the building of the Taiwan Governor's General Office.