臺灣土地銀行公產代管部與戰後公產的管理（1952-1960）

二次世界大戰結束後，國民政府來臺接收日本在臺的公、私有產業，成為日後的公產。公產的管理，在臺灣土地銀行公產代管部代管以前，歷經最初的臺灣省日產接收委員會清理處，到各縣市政府的公產室及公產公物管理委員會等組織。但因戰後初期日本人急待撤離，所以日產清理機構未能逐筆清點，難免有所出入，又接收後管理機構變更7次，房產概況亦多變動，但歷年來都限於人力及經費，未能澈底清查，僅就產權明確部分先行處理，以裕政府庫收，以致原始接收清冊與現有房地產實際數量頗有出入，而且政出多門，直到臺灣土地銀行公產代管部於1952年7月1日奉命成立後，代管臺北、基隆、臺中、臺南、高雄等5市固有特種房屋、基地及都市計畫內列供建築之土地；至於各縣（局）境內尚未清理之固有特種房地，則由所在地各縣（局）政府列冊代管。至此臺灣的國有特種財產管理職責才有明確的劃分。在臺灣土地銀行公產代管部代管期間，因欠缺公權力的憑藉，公產處理上雖然動輒得咎，但為了完成政府賦予的租售任務，對代管的公產進行測量、登錄、校對、確定等工作，不僅釐清公產內容，也因此得以訂約、撥借、放租或是出售，充裕政府的財政庫收，並有利土銀之周轉。另外，公產的管理也因此步上軌道，奠立了臺灣公產管理的基礎。1960年12月財政部國有財產局即在此基礎下，建立更完善的公產管理。

關鍵字

國民政府；臺灣土地銀行公產代管部；國家財政；財政部國有財產局；公產管理

並列摘要

After World War II, the Nationalist Government in Taiwan took over public and private industries that the departing Japanese colonial government had ever possessed. Before Taiwan Land Bank's public property substitute management Department, there were authorities both at provincial and city and county levels to take charge of the Japanese properties. Owing to the hurried Japanese evacuation at the end of the War, the properties affected could not have been accounted for in a proper and precise manner by the Nationalist government as it was also in a haste to take over. As there was lacking both in working staff and money, the government could not have checked the properties being taken over. It was not until the establishment of Taiwan Land Bank's Public Property Substitute Management Department on the 1st 1952 that was there a fully competent authority to make a clear account of these Japanese colonial properties. As for the yet unchecked properties that have been found located in counties, the county governments would still have the duty of their management. During the period under consideration, the method adopted by Taiwan Land Bank's Public Property Substitute Management Department was to make clear every owner of property involved by careful checking and surveying, and with its fonnal registration. It was only after the public properties have been registered that the government could have made the decision whether to sale or to lease them. Either a sale or a lease would benefit the finance situation of the government greatly.