Regulations on Real Estate Appraisal Article 116
The valuation of superficies right should consider factors such as purposes, duration of right, whether rent is paid, restriction on right transfer, the spatial location of the right and etc.
中文原文 不動產估價技術規則第116條
地上權估價，應考慮其用途、權利存續期間、支付地租之有無、權利讓與之限制及地上權設定之空間位置等因素估計之。