Regulations on Real Estate Appraisal Article 101-1
In the case that both the land value ratio and building value ratio for the subject property are known, the product of value of the built-up subject property and building value ratio can be regarded as the estimated building value.
中文原文 不動產估價技術規則第101-1條
勘估標的之土地價值比率及建物價值比率已知者，以勘估標的之房地價格推估其建物價格時，得以房地價格乘以建物價值比率計算之。