But many building preservationists, such as Lin Heng-tao and Li Chien-lang, maintain that the bank, which was built in 1933 in an eclectic combination of styles, is a high point of 1930s architecture and the only building of its kind still preserved intact.
多位古蹟、建築專家如林衡道、李乾朗等人，都認為這棟建於民國廿二年、日本人設計的銀行，是三○年代的建築藝術高峰，兼具埃及、中美洲馬雅及日本風格，是目前唯一保存最完整的同類型建築。