Regulations of the Land Registration Article 48
The collection of the registration tariffs, for the application for the initial registration of ownership of improvements, shall be based on the value of rights identified according to the following provisions:(1) Where the improvement is under governmental control according to law, the value of the improvements shall be based on the construction cost written on the use permit.(2) Where the improvement is not under governmental control according to law, the value of improvements shall be based on the current house value approved by the local taxation authorities.
中文原文 土地登記規則第48條
申請建物所有權第一次登記，於計收登記規費時，其權利價值，依下列規定認定之：
一、建物在依法實施建築管理地區者，應以使用執照所列工程造價為準。
二、建物在未實施建築管理地區者，應以當地稅捐稽徵機關所核定之房屋現值為準。
一、建物在依法實施建築管理地區者，應以使用執照所列工程造價為準。
二、建物在未實施建築管理地區者，應以當地稅捐稽徵機關所核定之房屋現值為準。