保證金的習俗起源於中國，臺灣納入清朝版圖後，約從1810（清嘉慶15）年左右開始沿用。在過去傳統租佃制度盛行下，地主為擔保土地出租獲利如期收取，會要求佃人提供無息的款項，以防佃人怠繳佃租。1936（昭和11）年11月成立的臺灣拓殖株式會社是一半官半民出資組成的株式會社，從臺灣總督府承受第一、第二次出資的官租地成為社有地，沿續官租地出租方針，並收取保證金。戰後臺拓社有地保證金接收後，輾轉由臺拓清理處、省地政局及臺灣土地銀行保管，直到1948年起佃人開始要求返還保證金。經由多年的陳情、爭取，政府決定以每百元台幣返還新台幣18.16元。這個比率是各類耕地保證金發還時比率最低的。儘管佃農反對，政府仍決定自1951年起依此開始清償。但戰後通膨嚴重，折算率過低，讓佃人無法接受、不去申領，要求比照三七五減租辦法私有地或是日產地、國省有耕地等公有地保證金返還條件辦理。不過，政府依據其掌握的權力，不顧佃農心聲，致臺拓社有地保證金發還價格換算下來遠比三七五減租條例、耕者有其田條例，或是國省有地、日產地還低。最後，大部分的臺拓社有地佃人都未去申請。政府則將錢撥存於土地銀行專戶，以備隨時發還。

The custom of deposit system originated in China, and after Taiwan was incorporated into the territory of the Qing Dynasty, The custom of deposit system began to be used in Taiwan around 1810 (Qing Jiaqing 15). In the past, under the traditional tenancy system, In order to secure the profits from the leased land, the landlord will require the tenants to provide interest-free money to prevent the tenant from neglecting to pay the rent. Established in November 1936 (Showa 11), The Taiwan Development Corporation was established as a company funded half by government and half by private people. The Governor-General of Taiwan has twice used the form of capital contribution from official leased land as Corporation –owned land, following the method of renting official land and collect a security deposit. After war, the security deposit of the Corporation –owned land was received by the government, and at last it was transferred to the Taiwan Land Bank for safekeeping , and it was transferred to the Taiwan Land Bank. Since 1948, tenants have begun to demand the return of the security deposit, and after years of pleading. The Taiwan authorities arbitrarily decided to return it at a rate of New Taiwan Dollar 18.16 per Taiwan Dollar 100. This ratio is the lowest at the time of the repayment of deposits among all types of cultivated land. Despite the objections of the sharecroppers, the government decided to settle accordingly from 1951. However, after the war, inflation was serious, and The conversion rate for the return of the deposit is too low for tenants to accept, The request is to be handled in accordance with the conditions for the return of deposits such as private land or state-owned cultivated land in The 37.5% Arable Rent Reduction Act. However, the government, The Government is in accordance with its authority , ignored the wishes of the tenant farmers, arbitrarily decided that the price of the land deposit of The Corporation –owned land was much lower than that of other land deposits. In the end, most of the landed tenants of the Corporation –owned land did not apply the money. The government then holds the money in a special account with the Land Bank so that it can be returned at any time.

日治時期; 戰後初期; 臺灣拓殖株式會社; 社有地; 保證金; 臺灣土地銀行

Japanese Period; Early Years of Postwar; The Taiwan Development Corporation; Corporation –Owned Land; Deposit; The Taiwan Land Bank