本文為建築風格史介紹，試圖以台灣近代建築中常見的「辰野式」風格中，視覺效果最為顯著的元素「橫條帶飾」為主題，探討該元素流變及支持其產生的歷史脈絡，進而分析其在台灣融入本土材料與技術發展後所承載的地域性文化意涵，賦予辰野式建築存在於台灣土地上的意義與定位，充實本土建築史的理論架構。19世紀的英國，資本主義發達，城市建築成為企業家展現經濟實力的堡壘。磚造建築較之石造易於取得材料，生產與運送等建造成本門檻低，符合社會學家馬克思韋伯（Max Weber）著作《新教倫理與資本主義精神》所述，「支持個體追求世俗經濟利益，便可達成崇敬上帝」的新教教義，因而成長快速。而活絡的商業行為，則激發建築風格更為活潑的表現，以往因結構需求產生的磚石交錯排列語彙，遂演變成表現美感存在的獨特風格。此風格日本明治時期建築界領導者辰野金吾（Tatsuno Kingo），並在其後引進台灣，對日治時期建築風貌影響深遠，最高行政機構官廳亦使用之。本文探討此種因商業發展之建築風格中的鮮明元素，在台灣獨特的政治背景中，為政治象徵所用，卻又廣佈官方與民間建築作品的轉化過程。

The present study on the criticism of architectural history aims to take Tatsuno style, an architectural style often seen in contemporary Taiwanese architectures, as its subject and discuss the changes of the style, and the political, economic and social context which nurture it. The study then will then try to develop an analysis on the meanings of Tatsuno style in the context of regional ( or local ) culture after Taiwanese starts to make advantage of local materials and develop Taiwanese-based technique. The study is to determine the meaning and position of Tatsuno style in Taiwan, and to enrich the theoretical frames of Taiwanese architectural history.With flourishing commerce, capitalism thrives in Great Britain in the 19th century. The urban architectures become the stage where give demonstration of entrepreneurs' economic powers. The materials used in brick-made buildings are easier to be obtained than stones; while the cost of production, transportation and construction is also lower than of using stones. Such scene is consistent with the Protestant ethic pointed out in the book The Protestant Ethic and the Spirit of Capitalism written by the sociologist, Max Weber, which suggests that in the pursuit of economic benefits, individuals how their respect to God. Brick-made buildings thus gain their popularity. Prosperous commerce contributes to the development of architectural style in term of divergence. In the past, brick were produced in demand for construction, and gradually they come to present and form their uniqueness and aesthetic.This style is latter spread in the world. Tatsuno Kingo, the leading figure among Japanese architects during the period of the reign of Mutsuhito, is also influenced by such style. The style, latter introduced to Taiwan, has a great influence on Taiwanese architectures when Taiwan was under Japanese rule. The design of Governor-General Taiwan ( Taiwan Sotokufu ) also adopts the so-called Tatsuno style. The study wants to discuss the transformation of the so-called Tatsuno style which was earlier popularized by commerce, as the style, on the one hand, is deployed by political powers; on the other, is welcomed by the civil as well.