Regulations on Real Estate Appraisal Article 35
Data in respect of potential gross income, total expenses, and capitalization rate or discount rate, over the last three years, of the subject property and comparable properties with same or similar characteristics should be gathered when income approach is applied.If difficulties are encountered with collection of the above last three-year data, relevant details shall be stated in the appraisal report.When the data specified in paragraph 1 are colleted, their reasonableness should be comprehensively judged to verify the usefulness of those data. The data could also be adjusted according to their persistence, stability, and growth situation.When collecting potential gross income data according to Article 34, property rent can be estimated so as to verify the reasonableness of the income data.
中文原文 不動產估價技術規則第35條
收益法估價應蒐集勘估標的及與其特性相同或相似之比較標的最近三年間總收入、總費用及收益資本化率或折現率等資料。
前項蒐集最近三年間之資料有困難時，應於估價報告書中敘明。
蒐集第一項資料時，應就其合理性進行綜合研判，以確定資料之可用性，並得依其持續性、穩定性及成長情形加以調整。
前條蒐集總收入資料，得就其不動產之租金估計之，以確認總收入資料之合理性。
前項蒐集最近三年間之資料有困難時，應於估價報告書中敘明。
蒐集第一項資料時，應就其合理性進行綜合研判，以確定資料之可用性，並得依其持續性、穩定性及成長情形加以調整。
前條蒐集總收入資料，得就其不動產之租金估計之，以確認總收入資料之合理性。