Regulations on Real Estate Appraisal Article 122
The valuation of tenancy should consider factors such as contract, function, duration of lease, method of rent payment, use purpose, use condition and etc.
中文原文 不動產估價技術規則第122條
租賃權估價，應考慮契約內容、用途、租期、租金支付方式、使用目的及使用情形等因素估計之。