Regulations on Real Estate Appraisal Article 126-2
In the case that condominium units are in place prior to rights exchange scheme but some owners of the site do not possess ownership of the building, the respective value for the share of rights on land for those owners are estimated based on the rules below:1. If their respective share of rights on land is able to correspond to a specific part of the building, their respective value for the share of rights on land shall be the residual of the value for share of rights on building subtracted from the value for share of rights on the site estimated based on Article 125 or Article 126.2. If their respective share of rights on land is unable to correspond to a specific part of the building, the following rules apply:2-1 The price per unit of the site is estimated based on Article 125 or Article 126.2-2 The above price per unit of the site times the size of site to which the part of building that is not possessed corresponds to.2-3 Estimate the value of rights for the whole building.2-4 Estimated value of rights for the whole building times the percentage of size of site to which the part of building that is not possessed corresponds to.2-5 The figure derived from 2-4 is subtracted from the figure derived from 2-2.If an agreement is reached between the holders of the share of rights to the site who do not possess rights to the building, and the owner of the part of building whose share of rights to the site corresponds to, their agreement applies.
中文原文 不動產估價技術規則第126-2條
權利變換前地上有區分所有建物之基地所有權人未持有該區分所有建物產權者，其土地權利價值計算方式如下：
一、該基地所有權人持有之土地持分可確認其對應之區分所有建物者，依第一百二十五條或第一百二十六條計算其對應區分所有建物之基地權利價值，再扣除該合法區分所有建物權利價值。
二、該基地所有權人持有之土地持分無法確認其對應之區分所有建物者，依下列方式計算：
（一）依第一百二十五條或第一百二十六條計算同一建築基地平均單價。
（二）前目平均單價乘以無持分建物權屬之基地持分面積。
（三）計算地上建物全棟之權利價值。
（四）前目乘以無持分建物權屬之基地持分比例。
（五）第二目扣除前目之餘額。
前項無持分建物權屬之基地所有權人與其地上建物所有權人自行協議者，依其協議辦理。
一、該基地所有權人持有之土地持分可確認其對應之區分所有建物者，依第一百二十五條或第一百二十六條計算其對應區分所有建物之基地權利價值，再扣除該合法區分所有建物權利價值。
二、該基地所有權人持有之土地持分無法確認其對應之區分所有建物者，依下列方式計算：
（一）依第一百二十五條或第一百二十六條計算同一建築基地平均單價。
（二）前目平均單價乘以無持分建物權屬之基地持分面積。
（三）計算地上建物全棟之權利價值。
（四）前目乘以無持分建物權屬之基地持分比例。
（五）第二目扣除前目之餘額。
前項無持分建物權屬之基地所有權人與其地上建物所有權人自行協議者，依其協議辦理。