Land Bank of Taiwan (LBOT; Chinese: 臺灣土地銀行; pinyin: Táiwān Tǔdì Yínháng; Pe̍h-ōe-jī: Tâi-ôan-thó͘-tē-gîn-hâng) is a wholly state-owned bank in Taiwan (ROC). The history of the Land Bank of Taiwan dates from 1945 and the end of World War II. To facilitate the implementation of land policies such as land-rights equalization and the land-to-the-tiller program in Taiwan, the ROC government allocated 60 million dollars from the national treasury and took over the five branches of the Nippon Kangyo Bank (NKB) set up in Taipei, Hsinchu, Taichung, Tainan, and Kaohsiung during Japanese rule.