The First Commercial Bank Yilan Branch was established in 1921 during the Taisho era. It features a reinforced brick construction with reinforced concrete, showcasing a combination of Western historical style on the front facade and red brick facades on the other three sides, reflecting the architectural style and construction techniques of the Taisho era under Japanese rule.

The interior of the building is adorned with intricately carved column capitals, and the banking hall has a high ceiling. It is the only bank building in the Yilan area that still retains this particular spatial layout, making it unique and difficult to replicate.

The total land area is fixed at 221.32 square meters