臺灣之建築再利用政策從20世紀末至今，便透過不同的文化政策名義來進行推動，然而，卻有不少建築空間仍再度遭到閒置或淪為蚊子館。本研究將以臺南安平樹屋之閒置空間再利用一案為研究對象，試圖探究最初作為英商德記洋行及臺鹽的倉庫空間，於第一次再利用為藝術展演空間，卻因種種因素，而再次遭致閒置命運。爾後，回歸該建築本質的有機利用思考下，經由機能上的轉換，以及「內部條件」與「外部條件」的相輔相成下，不僅再次重生，至今已成為安平地區一處熱門觀光景點。是故，依據建築體本身的文化特質，回歸以人為本的使用層面，而非一味的追求「凍結式」保存，加上相關政策與周邊環境的配合，這樣整體性的軟、硬體策略思考下，才是歷史建築能有效被再利用的因素。

Taiwan has been promoting the reuse of historic buildings by implementing different culturalpolicies since the end of the 20th century. Some of these reused buildings, however, are facing theproblem of being abandoned again. This case study of the “Tree House” in Anping describes its history of being built as a storage facility by Tait&Co. and Taiyen Co., and later being reused as an artisticspace for performances and exhibitions. After being abandoned again for various reasons, the spacegained another rebirth through reconsideration of its organic nature along with a change of its function, coupled with appropriate internal and external conditions. Anping Tree House has become one of the most popular tourist attractions in that region because of this change. This case study shows that itis important to make use of cultural characteristics of the building and return to its people-orientedaspect, instead of merely conserving its appearance during the preservation and revitalization process. Only when relevant policies and environmental elements are properly combined, in addition to giving consideration to the appropriate hardware and software, can historic buildings be successfully reused.