本文最重要的工作在於整理現存清代官方所發行關於臺灣的地方志書與日治時期有系統的土地調查資料，並配合當今現存的店屋建築之情況，進行互相印證的分析，以探討臺灣店屋的起源的歷史發展。進一步，近年來亦有許多學者開始對中國沿海與分佈於東南亞的店屋進行觀察、調查與分析，讓本文也藉以發展更寬廣的視野來討論臺灣店屋的文化特質。另外，日本在1895年擁有臺灣統治權之後，立即對臺灣的傳統店屋進行改造，甚至頒佈關於臺灣市鎮建設的法令規章，儼然背後存在改造臺灣市鎮建築的理想藍圖。究其對現代都市景觀的相關政策之發展，可以知道日本早先在19世紀後半，即積極導入西歐的都市改造技術，雖然歷史事實告訴我們，日本導入這種技術並不見得成功，但他們對這種沿街附設廊道（arcade）與讓沿街建築立面用歷史主義樣式手法來裝飾之都市規劃經驗並不陌生。其實這種使用歷史主義樣式的建築裝飾都市空間的手法被非西方國家視為追求近代化、西方化的重要手段與象徵，日本不但用在國內的都市改造，隨著其獲得殖民地過程與後續的都市經營，這種手法也被應用於殖民地的都市改造工作上。就如英國在新加坡與香港實施的都市計畫，日本對臺灣都市也進行了市區改正、設置沿街兩旁的亭仔腳通道與街景的形塑工作。就這種都市景觀在中國東南沿海市鎮的進一步發展，知道於20世紀初期各地的地方政府在追求都市現代化的過程裡，也自主性地以整齊劃一的街景及設置街道兩旁的步道。如中國東南沿海的廣州、汕頭、廈門、漳州等地都是在相同都市計畫概念與手法下的產物。可知臺灣在日治時期的都市計畫，就廣區域的都市發展而言，知道到它不是單獨存在的都市改造理念，也不是日本自身發展出來的都市改革的手法，而可看作是世界各地都市改造的一環。

This paper analyzed the documents about the traditional shop houses of Taiwan. The documents written by officers in Chin dynasty and the database established by Japanese colonization government before World War II were examine with the existing shop house nowadays. The result of this analytical work vindicates the prototype of traditional shop houses formed at 18th century. And, the recent researches about the shop house among southern China Sea and Southeast Asia included in this paper also help to know the features of the shop house in Taiwan with a wider scope. At the beginning of Japanese colonization in Taiwan, the Governor-General of Taiwan tried to reform the structural system of the traditional shop houses. Once the officers arrived at Taiwan they enforce the City Planning Act as they had it in mind and known it well. Through the historical study, it is elucidated that Japan studied the new knowledge and technologies of urban planning from western countries and from the South-Eastern Asia especially the colony of western countries. Whether successful or not, the implements of arcade and historicism decorative façade not only reforming their own country but also applying to the management of their many colonies. Due to the recent researches about the shop houses of southeastern Asian cities, included the cities of southeastern Mainland China, the following results have been investigated. For getting a new city form to fit the image of colony governance for a suzerain state, colonizer always reform those traditional cities trough the western latest urban planning tool, such as British to her colonies Singarpore and HongKong or Japanese to Taiwan. Most commonly, the application of 亭仔腳 on both side street for constructing a linear perspective. And these modern approaches applied autonomously by local government along the coast of southeastern China at the beginning of 20th century, for example the cities of Guangzhou, Shantou, Xiamen, Zhangzhou. As a result, we can reconsider the building type of the traditional shop houses and the urban landscape of Taiwan from a wide range of view. It is neither a singular example nor originated from Japan, the development is part of the world.