Regulations on Real Estate Appraisal Article 62
Advertisement fee, sales fee, management fee, tax or construction or building profit are allowed not to be included in cost estimation depending on the nature of the subject property.
中文原文 不動產估價技術規則第62條
廣告費、銷售費、管理費、稅捐及開發或建築利潤，視勘估標的之性質，於成本估價時得不予計入。