The roof is octagonal in shape, each side representing one of the eight moral principles: zhong, xiao, ren, ai, xin, yi, he, and ping (loyal, piety, altruism, love, trust, knighthood, harmony, and peace). The octagonal roof design creates many "ren" (Man), motifs on the very top, symbolizing the "unification of Man and Heaven."
The double eaves, pronounced "fu yan", signifies the lofty goal of restoring the glory of Chinese culture and returning to mainland China.
The roof is fashioned in the form of the Altar to Heaven and covered with blue glazed tiles. The walls are white marble, and carpet-like flower patterns are arranged in the traditional Chinese Ruyi pattern, signifying freedom, equality, and love. The combined colors of the blue sky, white sun, and red background are the colors of the National Flag of the R. O. C.
The "hip roof" style has been used for the National Opera House. The National Concert Hall has a "Gable and Hip" roof. In combination with the octagonal roof of the Memorial Hall, they form a triangular design