1895 年「日軍攻台之役」是台灣近代史上的大事，由於日軍主帥北白川宮能久親王在此役中死於台南，日本殖民政府將其神格化，保留北白川宮能久親王進軍沿線居住與停歇之建物、以及攻台重要戰役的發生地點，設置紀念碑、御遺跡所或神社加以紀念；日治時期並將前述紀念場域指定為史蹟，並列入觀光旅遊的景點規劃。 1945 年臺灣光復後，國民政府將日人遺留的紀念碑與紀念建築加以改造或毀棄，「日軍攻台之役」相關的歷史證物也一併遭到湮沒。近年隨著社會風氣的開放，部分「日軍攻台之役」相關紀念碑也重新出土。2008 年「1895」電影的上映，獲致社會大眾熱烈的迴響，更重新喚起國人認識先民抵抗日軍攻台、捍衛家園的悲壯歷史。本研究係以「1895 年日軍攻台之役」四條行軍路線為對象，蒐集史料文獻加以解讀，並藉由GIS 與GPS 的輔助，實地進行田野調查，建置研究對象的基礎資料。以翔實之考證為基礎，串連相關有形與無形文化資產，形成文化路徑。期能結合「文化」與「觀光」，透過「文化觀光」的操作模式，建構兼具觀光吸引力與文化資產教育性的紀念場域深度導覽環境。 The Japanese Invasion of Taiwan is one of the most important wars in Taiwan modern history. Since Prince Kitashirakawa Yoshihisa had died in Tainan during this invasion, he was elevated to a kami, and was enshrined in most of the shrines erected in Tainan, buildings along the route of anabasis were maintained and the battle field was designated as a historical site under the Japanese occupation. After Taiwan’s Recovery in 1945, the Nationalist Government has transformed or abandoned most of the memorial site and the Japanese Invasion of Taiwan relevant historical evidences were destroyed. When the society is getting open, some of the Japanese Invasion of Taiwan related monuments have come out from excavation. The film – 1895 in 2008 obtained a very strong positive feedback from the public, people also recalled the history of how republican forces fought to resist the Japanese army. This study is focus on the four different routes of the Japanese Invasion of Taiwan in 1895 and collection and interpretation of the relevant historical literature. In addition, through the implementation of the GIS and GPS, re-establish of the visible and non-visible cultural assets in this research and finally form a cultural route. By combining culture and tourism, it is expected to make this one of the most important memorial site of culture tourism attractive and educational.