Regulations on Real Estate Appraisal Article 74
The marketable areas of land or building after completion of construction or building should be estimated according to the following principles:1. The areas estimated based upon the building permit, architecture design drawing or in documents of land development permission and map plan layout.2. The areas estimated which take into account terrain, topography and local market circumstances and the highest and best use of the land in accordance with the relevant regulations in the case that building permit or permission of land development on the land has not been obtained.The calculation process of the marketable areas stated in the preceding paragraph should be illustrated for later examination.
中文原文 不動產估價技術規則第74條
開發或建築後可銷售之土地或建物面積應依下列原則估算之：
一、依建造執照及建築設計圖說或土地開發許可文件及規劃配置圖計算之面積。
二、未取得建造執照或土地開發許可文件時應按相關法令規定下最有效使用之狀況，根據土地之地形、地勢並參酌當地市場狀況等因素估算其可銷售面積。
前項可銷售面積之計算過程應詳列計算式以便校核。
一、依建造執照及建築設計圖說或土地開發許可文件及規劃配置圖計算之面積。
二、未取得建造執照或土地開發許可文件時應按相關法令規定下最有效使用之狀況，根據土地之地形、地勢並參酌當地市場狀況等因素估算其可銷售面積。
前項可銷售面積之計算過程應詳列計算式以便校核。