It was the highest-level judicial institution of its day, though still subordinate to the Governor-General of Taiwan's office.

The building is laid out in the Chinese character for "sun" (日)· Designed along minimalist lines in an eclectic style, the building features two skylights for ventilation and ambient lights, as well as arched doors and windows.

[1] Its light green exterior wall tiles served to enhance air defence.

Octagonal with a prominent rim and a rippled surface, it is helmet-shaped in a manner reminiscent of the bell-and drum tower of Lungshan Temple of Manka, Wanhua District.

This incorporation of local Taiwanese architectural forms was an element of the Imperial Crown Style, reflecting the Japanese imperialist government's ideology of the Greater East Asia Co-Prosperity Sphere through a fusion of local design features.