The creation of the Tree Spirit Tower was prompted by the Japanese development of Alishan forestry, which involved extensive tree felling, and the fact that trees over a thousand years old were not uncommon. The Japanese believed that all things have spirits, so they built the Tree Spirit Tower to honor the tree spirits and stabilize the mental state of the forest workers. The establishment of the Tree Spirit Tower demonstrates the Japanese reverence for nature, a rare sight at the time.
The design of the Tree Spirit Tower is based on a deformed pagoda, composed of a base, a tower body, and a tower top. The base consists of six circular levels; each circular step represents a growth ring, with one level symbolizing five hundred years. The six levels together convey the meaning of a sacred tree spirit's three thousand years. The tower body represents a thick tree trunk, embodying a profound symbolism. The tower body bears the inscription "Tree Spirit Tower" directly, with no other epitaphs. At the base of the tower, three low, uneven circular columns radiate outward in three directions, representing the notches left after trees were felled. This emphasizes the pain of cutting down trees, underscoring the belief that all things have spirits and should not be ignored. Such a design was rare at the time, so it has been designated as a county-level historical relic.