Regulations on Real Estate Appraisal Article 75

Total sales price after completion of construction or building should be estimated by multiplying the marketable areas, of land or building after completion of construction or building, by the anticipated unit sales price.In the case that the unit sales price for individual parts of the marketable areas differs, areas of each part and its respective unit price should be listed in detail.The unit sales price stated in the previous paragraph should take account of the price expected to be realized as of the date of value opinion, and be derived by sales comparison approach or income approach.
中文原文 不動產估價技術規則第75條
開發或建築後預期總銷售金額應按開發或建築後可銷售之土地或建物面積乘以推定之銷售單價計算之。
可銷售面積中之各部分銷售單價不同時,應詳列各部分面積及適用之單價。
前項銷售單價應考量價格日期當時銷售可實現之價值,以比較法或收益法求取之。

English translation for reference only; the Chinese text prevails. Not legal advice.