Although commonly used to evenly illuminate spaces in offices, general lighting is relatively energy consuming. For many years, the task and ambient lighting (TAL) method has been implemented to meet energy-saving requirements; however, it was not widely applied in the past due to negative perceptions and misunderstandings regarding dark spaces. Therefore, this study adopted the space brightness index proposed by Panasonic and applied the lighting design software DIALux to perform simulation experiments. The methods used in this study can be applied during the design stage for estimating the perception of spatial brightness. In TAL design, The Taguchi method and signal-to-noise ratio analysis indicated that when applying the TAL method, the most suitable illuminance values are 200 and 300 lux for ambient and task lighting, respectively. Semi-indirect lighting illuminance distribution for ambient lighting enhances the perception of spatial brightness and increases energy saving.