日本國內經由明治維新，國勢益加強盛之後，於1894年發動中日甲午戰爭，將滿清打敗。1895年日本將臺灣納入蘊民地後，為了透過各種外交途徑以達到親善友好之目的，並進而掩飾其對外侵略之真面目。其中之一就是利用位於基隆的法國公墓，做為對法國友好示意的工具。關於位於基隆的法國公墓之議題，雖有專家學者對此有研究，但討論的焦點，多集中在墓地的考證與外交的運用等視野，該公墓所眾集的文化內涵則較少討論。本文則是以文化資產的角度做一分析和討論，期望能將該公墓與基隆的文化相互結合，以提升該公墓的文化價值與地位。

With the Meiji Restoration, Japan became powerful and prosperous, and its growth inevitably hastened the Sino-Japanese War in 1894 that led to the defeat of the Qing Dynasty in 1895. Taiwan was ceded to Japan as a colony. After this the Japanese restored and maintained the French Cemetery in Keelung which ostensibly was a diplomatic nicety, an act of goodwill and friendship toward France. Previous scholarly works on the Keelung French Cemetery have focused on its historic importance and use as a diplomatic tool. However these studies neglected the cultural connotations of the site. This study therefore reviews and analyses the cultural assets and background of the cemetery as an integral part of the cultural make-up of Keelung city.