During the Qing Dynasty, the path between Taipei City and Guting Village passed through Guling Street. In Japanese colonial times, the area was named "Sakuraima-chō" in commemoration of the governor, Sakuraima Taiyō (the fifth governor of Taiwan). After Japan's defeat in World War II, repatriated Japanese residents sold books and calligraphy here to earn money for their return to Japan, forming the precursor of Guling Street's secondhand bookstalls. Subsequently, Chinese from mainland Taiwan observed this model and established stalls for selling used books and antique calligraphies, spreading the reputation of Guling Street's book culture. The name "Guling" was deliberately adopted to replace "Sakuraima-chō," removing its colonial connotation.
Fengying 2 Branch Police Office relocated to Nanhai Road. Guling Street, originally designed with its entrance facing northwest by the Japanese to monitor potential threats in the plains, retained its distinctive architectural format different from nearby buildings. This structure was repurposed by the Nationalist Government as a police station, continuing its role in surveillance as a symbol of state authority.
The building now serves as the Guling Street Little Theater, restructured into office and service counter areas, literature and promotional materials sections, an experimental theater, holding cells, meeting rooms, cultural exhibition spaces, a media room, and rehearsal practice areas. This site remains an active hub for artistic events and holds significant historical value in the development of Taiwanese small theater movements.