Land Act Article 162
The value of constructional improvements shall be assessed on the basis of the expenses required for the construction, at the time of assessment, of the same improvements, minus the depreciation caused by the lapse of time.
中文原文 土地法第162條
建築改良物價值之估計，以同樣之改良物於估計時為重新建築需用費額為準，但應減去因時間經歷所受損耗之數額。