Regulations on Real Estate Appraisal Article 40
When estimating the total expenses of the subject property, in addition to all individual expense of this property, for a subject property that comprises a building, the recapture allowance of the building should also be included. Or in the case of estimating income value, not only the capitalization rate or discount rate for building shall be taken into account, but also the future recapture rate, based upon the value as of the date of value opinion for the building.
中文原文 不動產估價技術規則第40條
勘估標的總費用之推算，除推算勘估標的之各項費用外，勘估標的包含建物者，應加計建物之折舊提存費，或於計算收益價格時，除考量建物收益資本化率或折現率外，應加計建物價格日期當時價值未來每年折舊提存率。