Regulations on Real Estate Appraisal Article 129

Estimation of rent for a property shall consider contract contents, lease duration, lease purpose, tax liabilities, rent level, transition conditions, lease renewal, renewal conditions and other relevant factors.
中文原文 不動產估價技術規則第129條
不動產之租金估計應考慮契約內容、租期長短、使用目的、稅費負擔、租金水準、變遷狀態、租約更新、變更條件及其他相關因素估計之。

English translation for reference only; the Chinese text prevails. Not legal advice.