土壤污染的形成往往透過污染物質經年累月之累積，因此具有在早期不易發覺之特性。為解決過去土壤污染之問題，台灣於2000年制定土壤及地下水污染整治法，又於2010年大幅修正土壤及地下水污染整治法，擴大責任主體與責任範圍。然而土地資源不單為公共財，其尚得依法律規定作為私有財產，並透過各項交易行為機制，移轉於各主體之間。本文以較鮮被探討之土地徵收行為為主軸，探討其土壤及地下水污染整治法上污染整治責任之歸屬。

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.