The Penghu Reclamation Hall used to be the Penghu County Magistrate's Mansion. Constructed in 1933, it was the official residence of the Penghu prefectural governor during the Japanese era and home to the Penghu County magistrate after World War II. The architecture is an eclectic combination of Japanese and Western styles, constructed with materials native to Penghu.

The entryway and the Western-style living and dining rooms are made of reinforced concrete. On the other hand, the roof, the Japanese-style living room, the bedrooms, and the corridors adopt Japanese design and materials. A low stone wall of Penghu-specific basalt marks off the front courtyard.

The Penghu County Government building also dates from 1933. After occupying Taiwan, the Japanese took over the Qing dynasty's administrative offices in Penghu. However, the wooden structure had suffered severe damage from humidity and termites and was no longer viable. The Penghu County Government Building, as it stands today on the north side of the Magong City, was constructed by the Kamidaki Group.

The renovated office building is a two-story structure made of concrete and Penghu basalt. Its architectural design exudes symmetry and a sense of meticulous order. The roof is adorned with the timeless elegance of traditional Japanese tiles. A tower in the center resembles the Amaterasu Grand Shrine in Japan, making the building appear to be wearing an emperor’s cap, hence the term "imperial crown-style” architecture! The outer walls were painted khaki, the color of national defense. After Taiwan's retrocession, the Republic of China continued to use the structure, renaming it the Penghu County Hall. The building brims with historical significance!