論接收日產成黨產過程中的轉帳撥用問題

The Transfer and the Allocation Issues in the Process of Taking Over the Japanese Colonial Assets into Party Assets

本文從訓政時期的統治架構及土地日產接收法規兩方面，探究黨產問題的「轉帳/撥用」的規範意義，並具體檢視日產電影院及文化事業撥用過程的合法性。在系統性整理1930-40年代的土地法規、敵偽產業接收規範、日產接收相關法令後，可以知道不論是公有土地、敵偽財產，或是台灣的日產，原則上都屬於國有財產，地方政府機關經中央核定通過後，可申請撥用房地，政府機關亦得申請日資企業「撥歸公營」。不管是撥用或撥歸公營，對於撥用的房地僅有使用收益之權，非取得所有權。而轉帳為會計上的作業，撥用與轉帳為兩種不同的國家行為，撥用/撥歸公營涉及法律上合法性問題，轉帳則是預算會計行為。撥歸公營後通常有轉帳，但有轉帳不代表有合法撥歸公營程序。再者，從訓政時期的統治架構，具體檢視具體日產戲院及日產文化宣傳事業的轉帳撥用過程時，我們發現不論是在形式或實質合法性上，上述兩種產業的撥用，都無法符合訓政時期的法定規範程序，故國民黨自始非法取得前述日產，日產戲院及日產文化宣傳事業均屬不當黨產。

This article explores the normative significance of ''transfer/ allocation'' of party assets issues from the two aspects of the ruling structure and taking over Japanese colonial assets laws during the period of Political Tutelage. Specifically, it examines the legality of the process of allocation of Japanese theaters and cultural undertakings. After systematically collating the land laws of 1930-1940 and the laws of taking over the Japanese colonial assets, we found that whether it is public land, property of the enemy, or the Japanese colonial assets, in principle, all is state-owned property. Local government agencies may apply for real estate allocation after approval by the central government, and it may also apply for appropriating the Japanese enterprises for public management. Whether it is the allocation or allocated to the public management, the local government only has the right to use the proceeds, not to obtain ownership. The transfer is an accounting job. The allocation and the transfer are two different national actions. The allocation process is a legal action involves legality, while the transfer process is a budget accounting action. After allocating to the public management, there is usually a transfer. However, a transfer process happened does not mean that there had been a legal allocation process. Finally, when examining the transfer and the allocation processes of the Japanese theaters and the Japanese cultural undertakings, we found that the allocation processes of the above two industries are all illegal. KMT got those Japanese colonial assets illegally from the beginning. The Japanese theaters and the Japanese cultural undertakings are all illgotten party assets.