This paper proposes multi-gate reconfigurable (RECON) cells and a technology remapping approach using them as spare cells for post-mask functional engineering change orders (ECOs). With the rapid increase in circuit complexity, ECOs often occur in the post-mask stage of LSI designs. To deal with post-mask ECOs at a low cost, only the metal layers are redesigned by making functional changes using spare cells. For this purpose, 2T/4T/6T-RECON cells were proposed as reconfigurable spare cells. However, conventional RECON cells are used to implement single functions, which may result in unused transistors in the cells. In addition, the number of 2T/4T/6T-RECON spare cells used for post-mask ECOs varies greatly depending on the circuit to be implemented and the type of ECO that occurs. Therefore, functional ECOs may fail due to a lack of certain types of RECON cells, even if other types of RECON cells remain. To solve this problem, we propose multi-gate RECON cells that implement multiple functions in a single RECON cell while retaining the layouts of conventional 4T/6T-RECON base cells, and a technology remapping approach using them. The proposed approach not only reduces the number of used spare cells for modifications but also allows the flexible use of spare cells to fix them with less increase in wire length and delay. Experimental results have confirmed that the functional ECO success ratio is increased by 4.8pt on average and the total number of used spare cells is reduced by 5.6% on average. It has also been confirmed that the increase in wire length is reduced by 17.4% on average and the decrease in slack is suppressed by 21.6% on average.