Regulations on Real Estate Appraisal Article 126
In the case that prior to rights exchange scheme the present value of the site where condominium units stand is lower than the value of the site as if vacant, the values of share of rights on sites associated with respective condominium units are calculated as follows:1. Following the rules set up in the preceding Article to derive site value ratio.2. Value for the share of right on site associated with respective condominium units = respective values of condominium units x site value ratio.3. Ratio of value for the share of right on site associated with respective condominium units = value for the share of right on site associated with respective condominium units / Σ value for the share of right on site associated with respective condominium units.4. Adjusted value for the share of right on site associated with respective condominium units = value of site as if vacant where condominiums stand x ratio of value for the share of right on site associated with respective condominium units.
中文原文 不動產估價技術規則第126條
權利變換前區分所有建物之基地總價值低於區分所有建物坐落基地之素地總價值者，各區分所有建物之基地權利價值，計算方式如下：
一、依前條規定計算基地價值比率。
二、各區分所有建物基地權利價值＝各區分所有建物房地總價×基地價值比率。
三、各區分所有建物基地權利價值比率＝各區分所有建物基地權利價值／Σ（各區分所有建物基地權利價值）。
四、各區分所有建物調整後基地權利價值＝區分所有建物坐落基地之素地總價值×各區分所有建物基地權利價值比率。
一、依前條規定計算基地價值比率。
二、各區分所有建物基地權利價值＝各區分所有建物房地總價×基地價值比率。
三、各區分所有建物基地權利價值比率＝各區分所有建物基地權利價值／Σ（各區分所有建物基地權利價值）。
四、各區分所有建物調整後基地權利價值＝區分所有建物坐落基地之素地總價值×各區分所有建物基地權利價值比率。