1949至1953年台湾地区的土地改革，由“三七五减租”、“公地放领”与实施“耕者有其田”三阶段构成，俗称土改“三部曲”。三阶段改革台湾地方当局制定政策、设计方案得以形成，借由其“立法”颁行与业务办理得以落地；实质是由调整租佃关系进而开展耕地所有权移转。这次由在台湾的国民党主导推行的土地政策实践活动，对维系其在台“统治”，尤其是对当代台湾地区经济社会发展产生了重要且深刻的影响。

土改“三部曲”的发动与国民党当局1949年退据台湾后的施政“谋划”有关。国民党败逃台湾，给其高层带来的震撼是巨大的。他们反思失败，将土地改革作为“确保台湾”的重要一环。除主观因素外，因应当时台湾农工业生产凋敝等现实问题使其发动“土改”成为客观需要，国民党当局“建设台湾”的意图也使多项改革举措陆续推行。在这过程中，承接曾经南京国民政府相关政策实践经验加以调整运用，发挥了一定的作用。

这次改革以1949年陈诚推行“三七五减租”作为第一步。农地减租持续推进之时，政策设计虽有强化，问题依旧频发；在各方关于移转耕地所有权的“进一步改革”动议下，“公地放领”与“地籍总归户”于1951年相继开办，是改革第二步。在此期间，私有出租耕地实施“限田”并“扶植自耕农”的政策方案逐渐确定，在1952年内持续完成法令研订，至1953年1月《实施耕者有其田条例》及4月的台湾省“施行细则”公布，土地改革“三部曲”正式形成。

“三七五减租”的一大内容是地租限制，在评定耕地全年正产物收获量基础上，施以375‰的定额限率租并取缔额外地租。另一项内容是保障佃权，换订租约、限定租期与调处纠纷。“公地放领”以有偿移转“国营”、“省营”耕地给现耕农作为私有出租耕地改革的示范，出售公地资金及其地价的正产物收获量2.5倍规定，为“扶植自耕农”的方案设计提供了条件。以地籍卡、归户卡方式对全省耕地进行大清查的“地籍总归户”，则成为地主“限田”和现耕农承领耕地的技术前提。由此，用土地实物债券与公营事业股票比例搭配地价，征收地主超过规定保留额的出租耕地直接放领现耕农，是实施“耕者有其田”的主要内容。

这次改革依照各阶段法令加以推行，人员组训、政策宣传、技术筹划是前期工作，循序办理业务是核心内容，相关部门协助与督导配合是其得以完成的保障。“三七五减租”经过换订租约、调整地目等则和调处纠纷等措施而不断得到落实，较大地改良租佃关系，实现农民负担减轻、耕地价格下跌、佃农少量购地等结果。截至1953年止，已办理的各期“公地放领”扶植了少量自耕农，进一步压低地价；对“台糖”公司让售耕地问题的处置，确保此项改革活动的推行。在私有出租耕地复查、登记造册、征收放领与第一期地价征缴补偿告竣后，“耕者有其田”的实施基本完成；大量佃农变为自耕农，极大地改变耕地所有权结构，刺激农业增产。地主土地资金转投工商业、农民生产生活水平提高为台湾工业化起步缔造了条件。

这次改革的完成，在一定程度上为蒋介石据守台湾创造了条件。国民党当局藉此加强“统治”，在“公地放领”与“耕者有其田”地价偿收过程中狠捞一笔，是改革的最大获益者。大地主经由对实物土地债券与公营事业股票的投机买卖，转型为工业资本家，遭受损失的是中小地主尤其共有地主；农民取得有代价的耕地，生活有所改善。这次改革并不彻底，地主保留不少耕地、租佃制度并未消除，土地纠纷依然存在；耕地所有权移转获具成效，成果不牢靠，自耕农保障难于见效使得新产生的所有权结构很快面临冲击。

总体而论，国民党当局长期未能对土地问题引起足够重视，更无力加以解决；败逃台湾后，它在经验反思中结合自身及台湾地区的实际情况，运筹并完成土地改革。这次改革的历史意义不可否认，也不应高估：一方面，它较大程度地改变了台湾地区的耕地占有与经营关系，在一段历史时期内对地区经济社会发展产生过积极作用；另一方面，作为国民党解决农民土地问题的一次探索与尝试，它在造成土地生产关系持续变动的同时，始终面临着一些难以解决的问题。

The land reform in Taiwan from 1949 to 1953 consisted of three stages: “375 Rent Reduction”, “Land to the Tiller”, and the implementation of “Land to the Tillers”, commonly referred to as the “Trilogy” of land reform. During these stages, local authorities in Taiwan formulated policies and designed plans that were enacted through legislation and implemented in practice. The reform aimed primarily at adjusting tenancy relationships and transferring land ownership to cultivators. This initiative, led by the Kuomintang (KMT) in Taiwan, played a crucial role in maintaining their rule and had profound impacts on the economic and social development of contemporary Taiwan.

The launch of the “Trilogy” of land reform was related to the KMT’s governance planning after their retreat to Taiwan in 1949. The KMT’s leadership was deeply shaken by their defeat and subsequent retreat to Taiwan. Reflecting on their failure, they saw land reform as a critical element in “securing Taiwan”. Apart from subjective factors, the objective necessity arose due to the decline in agricultural and industrial production in Taiwan at the time. The KMT’s intention to “develop Taiwan” led to the successive implementation of various reform measures, drawing upon previous policy experiences of the Nanjing Nationalist government and adapting them accordingly.

The first step in this reform was the “375 Rent Reduction” implemented by Chen Cheng in 1949. Despite continuous progress in rent reduction, issues persisted. Under proposals for further reform regarding the transfer of land ownership, “Land to the Tiller” and “Total Land Registration” were successively initiated in 1951 as the second step of the reform. During this period, policies were gradually formulated to restrict privately leased cultivated land (“Land Limitation”) and promote self-cultivating farmers, culminating in the enactment of the “Land to the Tiller Regulations” in January 1953 and the provincial “Implementation Rules” in April of the same year, formalizing the “Trilogy” of land reform.

A major component of “375 Rent Reduction” was rent restriction based on the assessment of annual production yield of cultivated land, with a fixed rental rate of 375‰ and the abolition of additional rents. Another aspect was safeguarding tenant rights through renegotiation of lease contracts, setting lease terms, and resolving disputes. “Land to the Tiller” demonstrated the paid transfer of state-owned and provincially-owned cultivated land to current cultivators as a model for reforming privately leased cultivated land. The sale of public land and the regulation requiring 2.5 times return on the productive harvest value provided conditions for the design of policies aimed at “supporting self-cultivating farmers”. “Total Land Registration”, carried out through land registration and household registration cards, became a technical prerequisite for landowners' land limitation and current cultivators' land receipt. Thus, through the combination of land physical bonds and public enterprise stocks, landlords were compensated for leased cultivated land exceeding the specified retention quota, directly transferring them to current cultivators, which constituted the main content of the implementation of “Land to the Tiller”.

This reform was carried out in accordance with the laws of each stage. Early work involved personnel training, policy propaganda, and technical planning, with sequential implementation being the core content, and the cooperation and supervision of relevant departments were essential guarantees for its completion. “375 Rent Reduction” was gradually implemented through measures such as renegotiation of lease contracts and adjustment of land items, as well as resolution of disputes, significantly improving tenancy relationships and achieving results such as reducing the burden on farmers, lowering land prices, and enabling tenant farmers to purchase land in small quantities. By the end of 1953, several phases of “Land to the Tiller” had supported a small number of self-cultivating farmers, further suppressing land prices. The handling of the Taiwan Sugar Corporation’s sale of cultivated land ensured the implementation of this reform. Following the completion of re-examination, registration, acquisition, and compensation for the first phase of land prices, the implementation of “Land to the Tiller” was essentially completed. A large number of tenant farmers became self-cultivating farmers, significantly altering the structure of land ownership, and stimulating agricultural production. Landlord land funds were transferred to industry and commerce, improving the production and living standards of Taiwan’s industrialization.

The completion of this reform created conditions for Chiang Kai-shek to hold Taiwan to some extent. The KMT regime strengthened its “rule” by exploiting the process of land price payment in “Land to the Tiller”. It was the biggest beneficiary of the reform. Large landowners, through speculation on physical land bonds and public enterprise shares, transformed into industrial capitalists, whereas small and middle landowners, especially shared landowners, experienced losses. The lives of farmers were improved by obtaining land at a cost. The reform was not comprehensive; many landlords held onto their farmland, and the tenant system was not removed. Land disputes still exist; although the land ownership shift was effective, the results were not stable, making it difficult to ensure that the new ownership structure remained effective.

Overall, the KMT regime did not address land issues for a long time and lacked the capacity to resolve them. After fleeing to Taiwan, the regime combined its own experience and the actual situation in Taiwan to plan and complete land reform. The historical significance of this reform cannot be denied, nor should it be overestimated. On the one hand, it significantly changed the land ownership and operational relationships in Taiwan for a period of history, and played a positive role in the economic and social development of the region. On the other hand, as an exploration and attempt by the KMT to solve the land problem of farmers, it led to continuous changes in land production relations but faced some unresolved issues.