本研究旨在探究臺灣建築產業碳足跡評估（BCF）在轉為低蘊含碳建築評估與標示制度（LEBR）後，揭露減碳重心轉移後，兩者在評估範疇、減碳熱點與分級結果之差異，並透過9個真實案例統計分析關鍵設計因子，進而歸納一般中高層集合住宅蘊含碳減碳與LEBR分級評估等級之關連性。研究成果顯示，在 LEBR 中跨距變化係數 Sp 與形狀係數 F 對總減碳率具有顯著負相關，為影響 LEBR 等級的關鍵結構參數，僅就一般平面設計，至少可達LEBR第3級；而進一步的減碳情境模擬則顯示，若能在設計初期優化平面結構系統降低 Sp、F數值，並搭配低碳混凝土及非主結構低碳建材應用，總減碳率有機會提升至 LEBR 1+級，尤其善用低碳混凝土有助於LEBR等級提升；惟超高樓層住宅受限於結構安全與基準值，主結構減碳潛力受到限制。本研究結果可作為未來集合住宅低蘊含碳設計與政策推動之實務參考。

This study examines Taiwan’s transition from the Building Carbon Footprint (BCF) assessment to the Low-Embodied-Carbon Building Rating (LEBR) system, highlighting the shift in carbon reduction focus, assessment scope, hotspots, and rating outcomes. By statistically analyzing nine real-world cases, it establishes the correlation between embodied carbon reduction and LEBR ratings for typical mid-to-high-rise residential buildings. Results show that the span variation coefficient (Sp) and shape factor (F) are critical structural parameters significantly and negatively correlated with the total carbon reduction rate; standard floor plans alone can generally achieve at least LEBR Level 3. Scenario simulations further demonstrate that early-stage structural optimization to lower Sp and F, combined with low-carbon concrete and non-primary structural materials, can elevate ratings to LEBR Level 1+, with low-carbon concrete being particularly effective. However, ultra-high-rise buildings face constrained reduction potential in their primary structures due to stricter safety baselines. These findings offer practical guidance for low-embodied-carbon residential design and related policy implementation.