By facing east with their backs to the Tanshui River, the three buildings smash Chinese geomantical taboos about water at the backs of buildings, and by facing east they also exalt the glory and power of the Japanese empire.
二者同總督府都背淡水河而面向東方，一方面打破漢人不能背河的風水禁忌，另一方面朝東也象徵景仰日本帝國的繁榮強盛。