英文摘要:The history of rebuilding the Miaoli Gongguan Wugu temple is the research object for this report, especially the conflict process between rebuilding the temple and reserving the cultural properties. Each side has its own theory and insistence, which caused the destruction of the old temple by excavator. It has happened before and it will happen again. From the view of cultural properties, old temples are important cultural properties that need to be well guarded, reserved and cherished. However, from the view of religion, it is natural and convenient to rebuild the old temples. This is an important issue Taiwan society is facing now. By analyzing the rebuilding history, I am trying to provide more complete information from this report regarding the dilemma between them and hoping that it will be helpful in reserving the cultural property.