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The Penghu Prefectural Garrison is a Japanese-style building that preserves the local character of Penghu. It is located on the west side of Ma‑gong City, Penghu County, within the former Ma‑gong City Hall. The main structure of the Penghu Prefectural Garrison is a two‑story brick‑and‑wood building in Japanese style; the Japanese dormitory features a brick chimney that serves both for bathing and heating. The most distinctive feature is the wall on the west side made of basalt, and ahead of it there is an underground water tank. The Penghu Prefectural Garrison originally served as the Penghu Prefectural Office during the Qing Dynasty, established in the Kangxi era (1684). In the 15th year of Guangxu (1889) when the office was converted into a district court, only minor repairs were made to the existing houses, and an additional prison cell and a re‑education facility were added next to the office. It was not until the Japanese colonial period, between Taishō (1962) and Showa 6 (1931), that it was renamed the Penghu Prefectural Garrison and underwent major renovations, giving it its present appearance. In the Republic of China era (1945), it served as the transport unit of the Penghu Defense Command until 1958, when it was reorganized into the Ma‑gong Port Command to respond to the 82‑3 Kinmen artillery battle. The Penghu Prefectural Garrison has seen use and renovation from the Qing Dynasty through Japanese rule to the Republic of China period, and it possesses a unique character in both historical significance and architectural artistry. It is also surrounded by historic sites such as the Tianhou Temple, Shun Cheng Gate, and Du Xing Shier Village, making it an ideal destination for visitors who enjoy exploring cultural heritage.