With the recent advances in mobile technologies and infrastructures, citizens start to demand for not just mobile but also ubiquitous access to e-government services. Further with the invention of new interaction devices, the context in which the service is being used becomes an integral part of the activity carried out with the system. This demands a new paradigm for system requirements elicitation and design in order to make good use of such extended context information. Instead of redesigning or adapting existing e-government services in an ad-hoc manner, we introduce a methodology for the elicitation of contextaware adaptation requirements and the matching of context- awareness features to the target context by capability matching. For the implementation of these adaptations, we propose the use of three tiers of views: user interface views, data views, and process views. This approach centers on a novel notion of process views to ubiquitous government (u-government) service adaptation, where mobile users may execute a more concise version or modified procedures of the original process according to their context. The process view also serves as the key mechanism for integrating user interface views and data views. We demonstrate our methodology by extending an egovernment appointment service into a mobile one with context support.