民國四十年，政府為減輕佃農負擔，公佈了三七五減租條例，保障佃農，帶動經濟發展。但隨著社會發展，我國加入WTO，佃農每戶耕作面積0.42公頃，不足以溫飽，農業競爭受到衝擊。另外，地主由於自身財產權的維護要求收回土地，因解約時要給予三分之一公告現值補償予佃農，造成與佃農期盼之利益衝突而爭議不斷。本文透過了解佃業雙方之訴求，進而從專家學者建議中找尋解決之原則，最後從終止租約的理由、地主財產權之保障、佃農工作權之補償以及政府之介入四個角度剖析調和雙方利益之道。獲得之結論為：(一)本條例緣由政府公權力之介入，故也要以公權力介入限期廢止本條例。(二)政府需補償地主之財產權限制之損失。(三)地主應給予佃農之失去工作權養老補償。(四)政府提供貸款給予佃農承購土地：若佃農生活無依者可予救助。總之，本條例之歷史任務已完成，實應比照「實施耕者有其田條例」予以廢止，以化解佃業雙方之爭議，以達成和諧的社會，並促進經濟進步。

In order to reduce the burden of the Tenant- Peasants, the government announced the “37.5 per cent farm land reduction act” in 1951 which is to protect the tenant- peasants and promote the economic developmeni. However, following the social development and joining the WTO in 2002, the farm land cultivation area is 0.42 hectare per household which can not compete with other countries. Also, the landlord will keep his own right during the compensation of one third property price when the rent contract is terminated, which brings about the conflict of interest between two sides. Firstly, this paper is to understand the needs of the two sides. Secondly, to collect the opinions of scholars and experts. Thirdly, to analyze the methods of resolution. Finally, a conclusion: (1) The government must get involved, and abolish this act in limited time; (2) The government must compensate the 1andlord for the loss of the property rights; (3) The landlord must compensate the tenant - peasants for the loss of the rights of work. (4) The government must grant a loan to purchase the land of the landlord and assist the tenant- peasants’ life in case he loses his job.