房地价格分离之剩余归属探讨— 由产权结构之观点 - 不动产与城乡 .pdf

23 Journal of Taiwan Land Research Vol. 3, No. pp. ~23  2 702 82 摘　　要 5,568 //  /TEL 02 2387052 E-mail slyang@nccu.edu.tw 2 / TEL 02 2356526 E-mail moi088@moi.gov.tw  Residual Right from the Separation of the Price of the Build-up Property: A Perspective on the Structure of Property Right 1 2 Song-Ling Yang and Shih-Ming You Abstract In order to study the ascription of the residual right when the build-up property is divided into land and building; and the separation of ownership and control right between the land and building, this paper collects 5,568 samples from counties and cities in Taiwan area in 2007 and 2008. The surplus profit created by build-up property is calculated after deduction of value of land and building, appraised by valuers, from transaction price. The empirical result shows the surplus profit increased with the ratio of building value to property value increased. Since the build-up property consists of land and building, if the surplus profit increases as the