Regulations on Real Estate Appraisal Article 100
When the subject property stated in the preceding Article is a condominium unit, the following rules can apply to estimate the unit value of the site where the condominium stands based upon the value of this subject property:1. The value of a share of rights on the site for a condominium unit = the value of a condominium unit - the building cost value of the condominium unit2. The unit value of a share of rights on the site for a condominium unit = the value of a share of rights on the site for a condominium unit / the site area owned by the condominium unit3. The unit value of a site for a condominium = the unit value of rights to use a condominium site x average vertical allotment ratio of land value / vertical allotment ratio of land value for the condominium unitThe vertical allotment ratio of land value stated in the subparagraph 3 of the preceding paragraph is calculated as follows:Vertical allotment ratio of land value for a condominium unit = the floor utility ratio for the condominium unit - the average floor utility ratio x the ratio of the cost value of the whole building to the whole built-up property value.
中文原文 不動產估價技術規則第100條
前條勘估標的屬區分所有建物時，以其房地價格推估該區分所有建物基地單價時，得以下列方式估計之：
一、該區分所有建物基地權利價格＝該區分所有建物房地價格－該區分所有建物之建物成本價格。
二、該區分所有建物之基地權利單價＝該區分所有建物基地權利價格／該區分所有建物之基地持分面積。
三、基地單價＝該區分所有建物之基地權利單價×平均地價分配率／該區分所有建物之地價分配率。
前項第三款該區分所有建物之地價分配率公式如下：該區分所有建物之地價分配率＝該區分所有建物之樓層別效用比－平均樓層別效用比×全棟建物成本價格占全棟房地總價格比率。
一、該區分所有建物基地權利價格＝該區分所有建物房地價格－該區分所有建物之建物成本價格。
二、該區分所有建物之基地權利單價＝該區分所有建物基地權利價格／該區分所有建物之基地持分面積。
三、基地單價＝該區分所有建物之基地權利單價×平均地價分配率／該區分所有建物之地價分配率。
前項第三款該區分所有建物之地價分配率公式如下：該區分所有建物之地價分配率＝該區分所有建物之樓層別效用比－平均樓層別效用比×全棟建物成本價格占全棟房地總價格比率。