Regulations on Real Estate Appraisal Article 58
Capital interest of the subject property should be calculated, according to capital installments and duration of capital invested, to derive interest amount respectively for own capital and capital loaned. The ratio of own capital to loaned capital is estimated on the basis of bank’s general mortgage percentage.The capital interest stated in the preceding paragraph should be derived by multiplying interest rate by the sum of building or construction fee, planning and design cost, advertisement and sales fee, management fee, tax and other burden.For the subject property stated in paragraph 1 that is land or one that includes land, land value shall be added into the sum depicted in the previous paragraph.
中文原文 不動產估價技術規則第58條
勘估標的之資本利息應依分期投入資本數額及資本使用年數，按自有資金與借貸資金分別計息，其自有資金與借貸資金比例，應依銀行一般放款成數定之。
前項資本利息之計算，應按營造施工費、規劃設計費、廣告費、銷售費、管理費、稅捐及其他負擔之合計額乘以利率計算。
第一項勘估標的為土地或包含土地者，前項合計額應另加計土地價格。
前項資本利息之計算，應按營造施工費、規劃設計費、廣告費、銷售費、管理費、稅捐及其他負擔之合計額乘以利率計算。
第一項勘估標的為土地或包含土地者，前項合計額應另加計土地價格。