我國文化資產保存法自1982年施行以來，歷經2005年重修的二版以及數度的修改調整，保護範圍與執行措施逐步趨向完整，特別是二版上路將文化資產保存從過去偏重的有形資產，逐步朝有形、無形兼備的文化資產保存機制而發展。文資法自80年代發足起，主要致力於古蹟、古物這兩大有形文化資產類別，特別又以「古蹟」一詞，相信是世人最先熟悉的文化資產語彙及印象。通常最被矚目的古蹟不外乎是華麗古樸交雜的寺廟、宅邸，或是烙印著歷史痕跡的城堡、遺址等人類營造的建築體及附屬設施，除此之外，墳墓也屬於古蹟的一個類項，卻因其屬性而容易被人們所遺忘。土城義塚大墓公創建於清乾隆54年（1789），迄今已有224年歷史，園區除了大墓公廟墓之外，又散佈有橫跨清代、日治、戰後等時期的墓塚三百餘座，在極度都市化的大台北地區，大墓公及周邊墓塚群構成當地相當特殊的文化景觀。本文希望透過土城義塚大墓公及周邊墓塚群為例，除了由文化資產的角度探討該墓塚群具有的文化資產價值之外，也希望藉此回顧百年來墓塚與文化資產的關係，從中檢討作為文化資產之墓塚具有的價值與意義。

The Cultural Heritage Preservation Act of Taiwan was initially mandated in 1982. In 2005, major amendments were made to its scope of protection and methods of implementation. Previously, the law had only emphasized the preservation of tangible forms of cultural heritage. The second version brought important changes with the development of preservation mechanisms that focused on both tangible and intangible cultural properties. The law was enacted primarily for the protection of antiquities and monuments, in particular. “Monument” is a term that people are quite familiar with in the context of cultural vocabulary. The most notable man-made monuments include temples, mansions, castles and other relics embodying a particular historical significance. Burial sites are also included under the category of monuments. Yet, their properties often cause people to forget this fact Established in 1784 (the 54th year of rule under the Qing Dynasty Emperor Qianlong), Tu Cheng Yi Zhong Da Mu Gong carries 224 years of history. In addition to the burial site at the great temple, it also contains more than three hundred graves with immense historical significance pertaining to the Qing Dynasty, Japanese colonial rule, and post-war periods. With the urbanization of the greater Taipei region, the great temple and its surrounding burial sites constitute a unique cultural landscape. The purpose of this paper is to use Tu Cheng Yi Zhong Da Mu Gong and other burial sites as case studies to better explore their cultural value. In addition, we hope to recall centuries of history for this burial site to review underlying cultural aspects and values