Regulations on Real Estate Appraisal Article 115
The valuation of interests should consider factors affecting value of interests such as contract, lease terms, registered rights, relevant regulations, social custom, status of rights in the normal market and etc.
中文原文 不動產估價技術規則第115條
權利估價，應考慮契約內容、權利存續期間、權利登記狀況、相關法令規定、民間習俗及正常市場權利狀態等影響權利價值之因素估計之。