近幾年台北市的政治、經濟、交通轉運、都市意象、副都心都往東移至信義計畫區。這塊新規劃的商業空間，隱藏的各種虛擬與真實的假象，一切溝通的形式都奠基於符號的生產和消費 1，是後現代主義表現的最佳代表。 2009年 9月一棟仿義大利米蘭大型拱廊式建築，頂級的貴婦百貨 —BELLAVITA，以異於週邊建築的式樣，低調開幕了。 BELLAVITA之名來自義大利文「美好年代」 (Beautiful Life)，1樓的整體風格有如歐洲的米蘭大街，精品旗艦店則環繞於四周。高級餐廳也找來義大利國寶級主廚親自坐鎮，讓人彷彿置身在義 (異) 國風情。在加入百貨的戰火後，紳士化 (gentrification)的現象，借由建築高尙、駐商的高品質享受，來區隔了低階的消費層集客群。 BELLAVITA呈現「不是直接復興派」，或者可稱之「仿洋風或仿義大利風」式樣建築，復了西方的古典在東方的世界之中。本研究以設計文化符碼理論來解讀 BELLAVITA的美學理論，及在策略、意義、技術層面的詮釋，特別注重圖象符號與其所象徵的意涵與劇情。透過本研究了解台北市東區的商業空間美學，並指出百貨引爆了觀光潮，並且有機會帶領流行文化的領導。

In recent years, Taipei's politic, economy, transportation, urban imagery, and the heart of suburban have moved eastboundly to Xinyi Planned Area. This newly planned commercial space hides a variety of virtual and real illusion. All forms of communication is founded on the symbols of production and consumption.1, It is the best example of the performance of post-modernism. A large arcade-style high-end noblewoman department story, BELLAVITA , modeled on Milan,Italy was open low-keyly in September, 2009. It is different from the surrounding buildings. BELLAVITA comes from the Italian "Belle Epoque" (Beautiful Life), the overall style of the first floor is like Milan Avenue. The flagship boutiques are around it. The Italian restaurants have also recruited best chefs from Italy. Diners feel like being exotic. After joining the competition of the other department stores, the phenomenon of gentrification seperates it from the low-end comsumers by the fashionable architecture and high-quality services of enjoyment provided by the dealers. This study interprets the aesthetic theory of BELLAVITA by the theory of design cultural code, and the explanation in the strategy, meaning, and technical aspects with special emphasis on graphic symbols and their symbolic meaning and plot. Through this research, it realizes the aesthetics of commercial space in the Eastern District of Taipei, and points out the tourist rush of merchandise, and the opportunity of leading popular culture.