彰化縣定古蹟「彰化振豐源商行」，位於彰化市和平路與長安街轉角處，完工於1925年，至2022年已歷97年。「彰化振豐源商行」是「磺溪吳氏」家族於日治時期經營煙草專賣事業、代理拉喆散石油會社油品與擔任石油配給統治株式會社乙種賣捌人（經銷商）的所在地。其所座落的位置，鄰近彰化車站，正好銜接彰化市街新、舊商圏，並見證彰化市街市區改正實施之後，來到新市街的轉折時期，更是見證彰化車站，成為中部交通要衝與市區改正的核心，帶動站前商圈繁榮的過程。經研究可知，彰化縣定古蹟「彰化振豐源商行」具有「重要的地方家族企業代表」、「日治時期專賣制度的銷售端代表」、「見證彰化市街現代化進程的歷史空間」與「銜接彰化市街新、舊商圈的代表性商號」等4項文化資產價值。因此，「彰化振豐源商行」的存在，標誌著彰化市街新時代的來臨，以及專賣事業帶來的特殊性格，更意味著彰化市街在日治時期脫胎化骨的歷程，是結合家族勢力、政治、商業發展與都市計畫於一身的重要標誌；更是現存於當代彰化市區內，具有文化資產價值的歷史空間。

Located at the comer of Heping Road and Chang’an Street in Changhua City, the Changhua County designated historic site of Changhua Zhenfengyuan Firm was constructed in 1925 and has been established for 97 years. Changhua Zhenfengyuan Firm is the location where the Heng-chiu Wu5s Family conducted tobacco monopoly business, acted as an agent of Rising Sun Inc.’s ( ) petroleum products, and acted as the secondary petroleum rationing corporation (distributors) during the Japanese rule period. It is located near Changhua Station, just connecting with the old and the new business circles of Changhua’s streets, and has witnessed the street and urban reform implementation of Changhua. It also witnessed the whole process of Changhua Station becoming the core of central traffic and urban reform and business district prosperity of the station plaza after coming to the turning period of Xinshi Street. It is found in this study that the Changhua County designated historic site, Changhua Zhenfengyuan Firm, has four cultural values, namely, “an important representative of local family enterprises”, “a representative of the sales end of the monopoly system during the Japanese rule period”, “historical space witnessing the modernization process of Changhua’s streets”, and “a representative business firm connecting the new and the old business districts of Changhua’s streets” Therefore, the existence of Changhua Zhenfengyuan Firm marks the coming of a new era of Changhua’s streets, as well as the special character brought by the monopoly business. Moreover, it stands for the transformation process of Changhua5s streets during the Japanese rule period, symbolizing the convergence of a combination of family power, politics, commercial development, and urban planning. It is also a historical space with cultural asset value existing in contemporary Changhua city.