Whether companies and shareholders should be held liable for land contamination that occurred prior to the passage of the law imposing liability for such contamination is a complex issue. After a theoretical analysis of the legitimacy of retroactivity in land contamination law, our comparative study shows that most countries have adopted, or tacitly approve of, retroactive liability for land contamination. However, the liability schemes implemented in the countries investigated vary as to the types of obligation, the timing of conduct for which liability is imposed, and the standard of liability, among other factors. The retroactive imposition of liability in China's recently enacted Law on the Prevention and Control of Soil Pollution is examined, as well as the roadblocks that still remain, and further improvement based on the theoretical and comparative analysis are considered.