我国大陆地区并无土地信托登记制度。《不动产登记暂行条例实施细则》第106条使用了“不动产信托登记”的概念,首次将土地信托登记制度带入人们的视野。在办理土地信托登记过程中,是否应同时办理土地物权变动登记,涉及登记模式选择问题。对此,有“二重登记”与“一重登记”之争。我国台湾地区土地信托登记属于“二 There is no land registration system in mainland China. Article 106 of the Implementing Rules for the Provisional Regulations for the Real Estate Registration uses the concept of ”real estate trust registration“, bringing the land registration system into view for the first time. In the process of land trust registration process, whether the registration of land ownership changes should be handled simultaneously, involving registration mode selection. In this regard, there is a ”double registration“ and ”double registration“ dispute. Taiwan’s land trust registration in our country belongs to ”II