誠如North所言「制度將過去、現在和未來連在一起，以致於歷史大致上是制度逐步演變的故事」，臺灣在荷據時期土地墾佃之相關制度對於其後臺灣土地制度史的發展可說是深具意義。關於荷蘭東印度公司在臺期間之內部檔案與史料，近年來在國內歷史學者致力研究與譯註下，已有豐富的成果發表，惟其中有關此一時期土地利用以及地權型態變遷情形之論述，似尚屬少數，且仍瑣碎散見於荷蘭東印度公司內部檔案及以教會傳教史為主題之相關譯註及研究論述中。有鑑於此，本文以赤崁一帶包括臺灣西南部之麻豆至二層行溪（二仁溪）之間為範圍，經由相關史料及研究論述的歸納整理，透過對荷蘭人、原住民、以及漢人三者間互動關係的分析，為臺灣在荷據時期這段目前普遍為臺灣土地制度史或土地相關問題之研究所忽略的階段，填補上歷史影像。 荷據時期臺灣赤崁一帶之墾佃制度為一制度結構的概念，係為當時期荷、原、漢三者間的互動以及各種與農業發展有關之正式與非正式制度安排的總和，包括荷蘭東印度公司由上而下所強加施行之原住民封建領地制度、地方會議制度、漢人首領制度、財產權界定、徵稅措施、對漢人移民及從事農作之激勵措施等有助於農業發展環境建構之正式制度的安排，以及漢人移民土地拓墾方式、租佃習慣及意識型態等非正式制度的安排。經由本文之研究獲致四點結論如下： 一、1624年至1662年期間，荷蘭東印度公司在臺灣逐步於其勢力所及的範圍內，界定財產權、行使徵稅權、並提供保護與治安的服務，可視為一準政府組織，在土地墾佃制度形成的過程中，該公司係立於強制性制度供給者的地位。 二、荷據時期臺灣原住民在部分土地之利用轉向定耕農業發展的同時，其地權型態已有脫離氏族公有而朝向個人私有制發展之趨勢，除赤崁地區蕭壠、麻豆與目嘉溜灣等村社外，大部分原住民對農業生產仍不熱衷，荷蘭東印度公司基於稅收等利益考量，藉宗教及政治因素之理由，將部分原屬於封建領地範圍內之原住民村社土地出售予漢人，臺灣原住民地權流失之現象，自荷據時期已經發生。 三、漢人移民是荷據時期臺灣農業發展的主力，當時期臺灣土地墾佃制度是與荷蘭人所施行之治理與激勵措施、漢人移民（包括移民原鄉之租佃習慣）、以及荷、原、漢三者間的互動息息相關，在資源、技術、文化與制度的交互作用下，臺灣糖、米經濟之興盛可說是從荷據時期開始。 四、荷據時期臺灣的地權制度是「王田」制與私有制併存之型態；漢人對於土地拓墾之方式主要沿襲原鄉之土地租佃型態，「結首」制之拓墾方式並非起源於荷據時期。 / Exactly as the North, D.C. said, The connect the past with the present and the future so that history is a largely incremental story of institutional evolution. The institutions of farmland cultivation in Dutch Formosa, had important significance to the further development of land institutions. The interior records during A.D.1624-1662 of V.O.C had been studied and translated by historians, but among the achievements, concerning of the change of utilizing and the rights of the land seems only a minority and dispersed in the theme of missionary work. For this reason, this thesis study on institutions of farmland cultivation in Saccams area of Taiwan in the Dutch Era, in order to fill up the historical image of this stage, which had been ignored by the historical institutions of Taiwan land research, by way of analysis the interactions of the Hollander, the aborigine and the emigration of Hahn people. The institutions of farmland cultivation in Saccams area is a conception of institutional configuration, that are the aggregation of the interactions of the Hollander, the aborigine and the emigration of Hahn people, as well as the arrangement of formal and informal institutions of agricultural development, including the institutions of feudal tenure, landdag, cabessa, definition the property right, apply for receiving farmland to cultivate, distribute the certificate of land dominium, tithe taxation, encouraging measures etc, which theV.O.C enforced top - down on the Hahn emigration and Aborigine. Besides the formal institutions the Hahn emigration also transplant customs and habits from their country, base on the congenial ideology, their customs and conventions formation the informal institutions of the farmland cultivation. The conclusion is described as follows: 1.During A.D.1624-1662, the V.O.C manipulated its comparative advantage in violence to stake the property rights between the Hollander, the aborigine and the emigration of Hahn people in Taiwan. That company can be regarded as a emergence government-to-be organization, in the process of institutions of farmland cultivation in Saccams area, the V.O.C is a formal institutions provider. 2.Beside Mattau, Soulang and Bakaloan villages, mostly aborigine had not fallen overboard for farming, because of the benefit of revenue from tax, the Hollander under the cloak of political and religious reason, offer for sale the aborigine land to the Hahn people. 3.The emigration of Hahn people was the backbone of agriculture development, due to the interaction of resource, technology, culture and institution; the prosperous of agricultural economy was from the Dutch Era. 4.In the Dutch Era, the types of right to land besides the「wang-tian」system, part of Hahn emigration who in cooperation with the Tayouan Hong, acquire the management right of the farmland. The statement about the「jie-shou」system originated from the Dutch Era is fallacious.