Enforcement Rules of the Act for Rebuilding Old Quarters for Military Dependents Article 18

Paragraph (1) The total price of the premises defined in Article 20 of the Statute and the cost price defined in Article 23 of the Statute shall be calculated subject to the following:Subparagraph (1) For buildings: The proportion of construction fees, construction management fees, interest of out-of-pocket expenses, relevant taxes, and the total amount of other necessary expenses for the construction to the total personal occupied area of the building, per household.Subparagraph (2) For land: The share of ownership per household, after the valuation conducted on the land at the time when the buildings are completed.Paragraph (2) For the land other than that referred to in Paragraph 2, Article 4 of the Statute, the total price of the premises and cost price shall be calculated subject to the purchased price of the land, including interest of out-of-pocket expenses, development expenses and relevant taxes.
中文原文 國軍老舊眷村改建條例施行細則第18條
本條例第二十條所定房地總價及第二十三條所定成本價格,依下列方式計算:
一、房屋部分:依房屋及公用建築之建造費、工程管理費、墊款利息、有關稅捐及其他建築有關必要費用之總額與房屋自用總面積之比例,分戶計算之。
二、土地部分:以房屋建造完成當期公告土地現值計價後,按各戶之應有持分比例計算之。
前項土地不屬於本條例第四條第二項者,應以土地取得地價為準,包含墊款利息、開發費用及有關稅捐。

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