Regulations on Real Estate Appraisal Article 54
Construction or building cost of the subject property can be derived according to one of the following methods:1. Direct method: Investigating the kind, grade and volume of materials employed and kind and time duration of labor needed for the component or whole parts of the subject property, and on the basis of the respective unit price of materials and labor on the date of value opinion in the area where the subject property is located to calculate the construction or building cost.2. Indirect method: Following the selection of the comparable properties similar to the subject property or the standard building within the neighborhood or similar area of the primary market area, the differences of conditions in respect of construction or building costs between the comparable properties or the standard building and the subject property are compared and adjusted by price to derive the construction or building costof the subject property.
中文原文 不動產估價技術規則第54條
勘估標的之營造或施工費，得按下列方法擇一求取之：
一、直接法：指就勘估標的之構成部分或全體，調查其使用材料之種別、品級、數量及所需勞力種別、時間等，並以勘估標的所在地區於價格日期之各種單價為基礎，計算其營造或施工費。
二、間接法：指就同一供需圈內近鄰地區或類似地區中選擇與勘估標的類似之比較標的或標準建物，經比較與勘估標的營造或施工費之條件差異並作價格調整，以求取勘估標的營造或施工費。
一、直接法：指就勘估標的之構成部分或全體，調查其使用材料之種別、品級、數量及所需勞力種別、時間等，並以勘估標的所在地區於價格日期之各種單價為基礎，計算其營造或施工費。
二、間接法：指就同一供需圈內近鄰地區或類似地區中選擇與勘估標的類似之比較標的或標準建物，經比較與勘估標的營造或施工費之條件差異並作價格調整，以求取勘估標的營造或施工費。