以往探討三七五減租之議題，多為站在保障佃農的角度，於既存的制度當中研擬解決三七五租約之辦法；本研究則從地主財產權保障的角度出發，探討三七五租約對於地主財產權產生之限制，並根據研究分析之結果研擬終止耕地三七五租約之補償對策，盼政府正視三七五租約對地主財產權限制與損失補償之課題。 租佃雙方依耕地三七五減租條例（以下簡稱減租條例）所訂定之三七五租約，對於佃農耕作權之保障十分完善，但反過來說即是對地主財產權之嚴格限制。政府自民國40年正式實施減租政策，截至民國95年底止，仍有約4萬1千筆的租約件數受減租條例所規範。三七五租約長期性地對地主財產權產生收益上的限制，若依照大法官解釋文中所陳述「財產權持續性的限制」，若逾其社會責任所應忍受之範圍，形成個人之特別犧牲者，國家應就個別情形給予合理補償，而三七五租約似符合此一概念。由於我國對於因政府執行管制政策造成人民財產權受損，未有得以維護其財產權之適當管道，本研究遂援用美國法管制性剝奪學說之概念，嘗試對三七五租約加以分析，藉由分析發現，減租條例對地主嚴格之限制，已構成管制性剝奪，類屬於我國特別犧牲之情形。 本研究進一步針對都市地區及鄉村地區之三七五租約個案加以訪談分析，發現位於都市地區且用地已變更編訂之個案，財產權受限制程度最高；而位於鄉村地區用地未變更之個案，其財產權受限制程度最低。是以未來政府於處理三七五租約議題時，應對於不同地區之租約個案加以了解，並且對於達到特別犧牲程度之地主，給予應有之補償。 / 37.5% rent reduction contracts limit landlords to exercise their usufruct over a long period of time. According to the Interpretations of Justice of the Constitutional Court, if lasting limitations on property rights were to the extent that the harm suffered has become a special sacrifice, the government has to compensation the property owners. This paper quotes the concept of regulatory taking to analyze 37.5% rent reduction contracts with the principles of diminution in fair market value, economically viable use, and investment-backed expectations. By case study, some 37.5% rent reduction contracts have become regulatory takings, which are like special sacrifices. As a result, the government has to place importance on the issue of 37.5% rent reduction contracts, and compensation the property owners who suffer special sacrifice.