近年來市中心衰敗、經濟重心移轉等問題嚴峻，都市再生與活化早已成為已開發國家各大城市所共同面臨的重要課題之一。過去規劃管制在對於維持環境以及居住品質之良善考量 下，對於開發建設之制度規範缺乏市場反應彈性，再者，受全球性景氣影響，政府本身亦面臨財政上的衝擊、地方政府間無不競相爭取來自中央的財政補助以作為發展建設與都市再生的重要籌碼。然而，在有限的資源之下，與其給與地方政府被動性的財源補助，治本之道應是思考何以賦予地方政府穩定而長遠、得以永續性地發展都市再生之獨立財源。為突破在既有政治體系下的種種限制，並有效解決中央集權之政治體系下地方政府財源不足之問題。各國先後發展出各種「特區」制度，使地方政府能擺脫既有行政體系之枷鎖，於特區內採取特別的治理方式而靈活地推動都市再生。本文首先比較探討美國 TID 、 BID 、以及日本構造改革特區等「特區概念」之相關研究，並將之與臺北之特區案例綜合分析比較其制度之特色。 最後，綜整此些特區的制度性架構，希望足以為今後我國以特區推動都市再生時政策研擬的 參考。

Since most cities in developed countries have been dealing with economic decline of their central civic districts, urban regeneration and revitalization have become integral to contemporary urban planning and development. Since the land use regulation system previously was almost exclusively focused on the living environment, the development control system remains inflexible to market needs. Furthermore, affected by the global economy, governments are also facing fiscal difficulties. For example, local governments are competing for resources from central government to promote urban regeneration. However, the key to solve these fiscal problems is to create new sources of financial support for local government. Such new sources will support the promotion of long-term urban regeneration policy consequently. To overcome the existing institutional barriers and constraints of the administrative system, various “special district” and “special zone” for various local governments have been developed to solve financial problems associated with the implementation of urban regeneration. This paper focuses on TID, BID and Special Structural District, and uses literature review to compare the advantages and disadvantages of these special districts, including Taipei, and to identify the institutional character of different models. Finally, a policy implication is provided by integrating the institutional structure of these special districts for Taiwan to promote future urban regeneration through the special district scheme.