九二一大地震後在文建會主導的文化資產保存政策下，歷史建築的保存修復與再利 用在各地掀起一股風潮。然而在政府整體財政困難的環境下，歷史建築修復與再利用常 面臨經費短缺與時間急迫的情況，導致部分修復成果未盡理想。臺中市役所是文建會第 一批輔導推動的歷史建築修復與再利用個案之一，修復成果獲得普遍肯定，具有典範的 價值。本文即藉由探討臺中市役所歷史建築修復與再利用的執行過程，透過相關文獻資 料的過濾與整理，歸納反省個案操作的經驗，以供未來臺灣同類型文化資產修復與再利 用及政府相關政策擬定時的參考。歷史建築修復與再利用是高度整合與專業性的工作， 需要長時間的經營與細膩的操作過程，以保存和彰顯文化資產美學與歷史價值。臺中市 役所個案的研究顯示，符合「真實性」原則的修復與再利用過程，是個案文化資產價值 能否保存的關鍵；而制度運用、時間管理與空間管理的操作策略，則是解決歷史建築修 復與再利用所面對現實困境可行的方向。

The preservation, restoration and reuse of historical buildings become a trend under the cultural heritage preservation policy of the Council for Cultural Affairs (CCA) after the 921 Earthquake. However, due to the strained financial condition of the government, historical architecture restoration and reuse often faces insufficient funding and time. This has led to somewhat underwhelming restoration results. Taichung Municipal Office was one of the first historical architecture restoration and reuse projects of the CCA. Its restoration results have been widely been recognized, and it raised the bar for future projects. This study hopes to provide a basis for the future restoration and reuse of Taiwan’s cultural heritage, as well as government policy formation by exploring the restoration and reuse processes for Taichung Municipal Office and by reviewing related literature.Historical architecture restoration and reuse is a highly integrated and professional task that must be managed over a long period of time and involves delicate operations, so that it may preserve and promote the aesthetic and historic value of cultural heritage. The case of Taichung Municipal Office indicates that the key to whether or not the value of cultural heritage can be preserved is a restoration and reuse process based on the principle of “authenticity.” On the other hand, operational strategies, such as system utilization, time management and space management, are feasible directions for resolving dilemmas faced by historical architecture restoration and reuse.