This study discusses a mercury amalgam gilding technique and examines how the color, surface and section of the gilt layer changes as the condition of heat treatment with mercury amalgam gilt object is changed. Some previous studies have mentioned reasons for various colors on gilt bronze artifacts depending on gilding manufacture and environment. However, reason for reddish color with gold on the artifacts’ surface brought on high temperature corrosion has yet to be discussed and analyzed. A methodology was found in representing the mercury amalgam gilding technique and heat treatment test. According to the result of the heat treatment test, in the conditions of higher temperature and longer time, the oxidized layer on the gilt layer was distributed more widely and in the part when the oxide layer was eliminated, the gilt layer with a reddish color was observed. Moreover, in the surface observation of the specimen on which yellow and reddish colors were agitated, the changing aspects of its surface condition differed by colors. When investigated the section, it was observed that the void density and size became larger. After a test, the surface components changed; the temperature of heat treatment increased, component ratio of Hg and Au decreased gradually but component ratio of Cu increased. In regard to the gilt layer, as the time was longer and the temperature became higher for the heat treatment, the component ratio of Au and Cu by layers tended to change in inverse proportion. It is concluded that gilding techniques and the burial environment can make a difference in the surface color of the gilt layer on the gilt bronze artifacts, the high temperature corrosion that occurs by heat after they are manufactured is also one of the factors that affects their surface color.