Soil pollution is formatted by the long years of accumulation of pollutants and not easily found in the early days. To solve past soil pollution issues, Taiwan enacted Soil and Groundwater Pollution Remediation Act in 2000. In 2010, Taiwan amended the Act to expand the areas of responsible subjects and liabilities. However, the land resource is not only the public property; it may also be the private property in accordance to the laws and transferred between the different subjects through the trading mechanism. This article selected taking issue which was less mentioned by related research materials, and analyze how to allocate soil pollution liabilities to related subjects when taking soil polluted lands for public use.