There are many modern histocal remains in East Asia until nowadays, which had been constructed by Japanese empire in modern times. The purpose of this study is to investigate and to re-evaluate the modern historical remains in Korean, China and Taiwan, especially at Busan in Korea, Dalian in China and Taipei in Taiwan. Firstly, this treatise tried to research and analyzes for the present situation of preservation of modern historical remains in both countries. Secondly, this treatise tried to find the ways and methods to redefine and use them for historical tourism, historical education and revitalization of villages. To find the values of the historical remains which had been constructed as instruments for rule and administration of Japanese empire, it is necessary to clarify and lay stress on the colonials" viewpoint than rulers". The reason is that the preservation and use of them on nowadays is decided by the citizens" thought about the remains, who are descendants in times past. As another values of them, it is possible for the remains to be developed as cultural properties and commodities of cultural industry. At the same time, it is possible also for them to be identified the authenticity and cultural feature of the peoples who are living at those cities and countries.