北港朝天宮雖已被指定為國定古蹟，既有研究也不乏關於朝天宮歷史沿革之研究記述，但對於日治時期建築空間變遷之研究討論仍然有限，除無法詳細掌握各部空間完成時間之外，亦無法實質討論空間變遷背後所代表的意義。本研究因此除透過史料重建日治時期廟宇空間演變過程外，並透過理解日人之於臺灣媽祖信仰之看法，以檢討殖民當局之宗教政策，進以解釋空間變遷背後可能代表之時代意義。　　 藉由研究掌握廟宇變遷過程之後。透過研究發現，基於日治時期媽祖信仰主要被歸類為儒教信仰神祇，亦是臺灣傳統民間信仰多神信仰之一環；與受儒教文化深刻影響，且同樣具有多神信仰的日本具類似性。在日治時期 1935年代之前採取相對柔軟的宗教同化政策，並利用保存名勝史蹟以培養地方意識，同時發展經濟之策略下，促成北港朝天宮於 1907年至 1929年間殿宇的持續擴張，並於 1919年於新增廟宇腹地中設置銀行之現代金融設施。　　 但在祀殿擴張之餘，卻縮小提供僧侶住宿空間之可能性，本研究認為此乃基於政權變革對於宗教環境之整體衝擊，由於日系佛教的引入，加上媽祖信仰未被歸屬於佛教信仰之一環，造成朝天宮原有僧團逐漸萎縮。且隨着現代教育促使改革迷信的勢力抬頭， 1936年於北港朝天宮中成立「貧民診療所」可視為朝天宮自主改革之一環，以現代醫療取代被認為迷信的藥籤醫療，並執行社會救助工作。惟 1940年前後受到激烈的皇民化運動影響後，北港朝天宮仍不免受到寺廟整理運動影響，一度僅留下媽祖及五文昌帝君等儒教系神祇。

Although scholars have studied the historical transition of the Peikang Matsu Temple, a national historic building of Taiwan, the literature on its spatial change during the Japanese colonial period is still very limited. As a result, scholars are unable to pin down the exact time of the completion of each spatial structure of the temple. In addition, the academic discussion is not able to uncover what caused the spatial changes. This study tries to reconstruct the process of such changes of the Peikang Matsu Temple during the Japanese colonial period, explaining its spatial change in terms of the Japanese understanding of Matsu cult in Taiwan. This studyfindsthatMatsu cultinTaiwanduring theJapanese colonial period was characterized as Confucianism and animism, which was considered as something similar to Shinto worship in Japan. Due to this similarity, the religion assimilation policy before 1935 and other policies aiming at preserving Taiwanese historical sites in order to develop local consciousness and economy resulted in the expansion of the Peikang Matsu Temple from 1907 to 1929. Moreover, in 1919, a financial facility, a bank, was established in the newly expanded space of the temple. However, this study also finds that while the temple was expanding, the living space of monks was shrinking. This study argues that this transition originated from the changing religious environment caused by the regime change. Because the transplant of the Japanese Buddhism to Taiwan, and the exclusion of Matsu worship from Buddhism, there were fewer devotees becoming monks in Peikang Matsu Temple. Moreover, the introduction of secularism by modern education made the managers of the temple change their mind, setting up a clinic which provided free medical service to poor people in the temple in 1936, replacingthe original religioushealing with modern medical system, and participating in social welfare which was seen as one of the duties of religion organizations. Somehow, the radical Naturalization movement from 1938 to 1940, so affected the Peikang Matsu Temple that its activities were reduced. Onlythecultsof MatsuandLordWenchang(God ofLiterature) were preserved as they were considered as deities of Confucianism.