The subject of this paper is the Hyochiku-an, which was completed in 1926 as part of the Taisho Period reconstruction of the Kokyo-duka where Matsuo Basho's hair was buried at Iga-Ueno Aizen-in Temple. A series of historical documents related to the reconstruction of the Kokyo-duka preserved at Aizen-in Temple were organized, and a field survey was conducted to clarify the process of its construction. The analysis then focused on three backgrounds for the construction: the development of the national cultural property preservation system, the local cultural revival movement, and the construction of public tearooms in the modern era.