| 摘要: | 本研究使用之適用計算公式：
一、古蹟土地容積移轉辦法（以下簡稱舊制計算公式），適用公式為下：
送出基地移出容積 × 送出基地移轉當期公告現值
＝ 接受基地移入容積 × 接受基地移轉當期公告現值
二、大稻埕歷史風貌特定專用區容積移轉作業要點（以下簡稱舊制計算公式），適用公式為下：
送出基地移出容積 × 送出基地移轉當期公告現值
＝ 接受基地移入容積 × 接受基地移轉當期公告現值
三、都市計畫容積移轉實施辦法（以下簡稱新制計算公式），適用公式為下：
送出基地移出容積 × 送出基地移轉當期公告現值
送出基地之容積率
＝ 接受基地移入容積 × 接受基地移轉當期公告現值
接受基地之容積率
根據上述兩種計算公式比較，在容積移轉換算過程中，新制計算公式與舊制計算公式在試算上發現送出基地（地主）與接受基地（建商）在送出和接受容積量體與實質移轉價值之差異比較，產生不平衡的現象。即經修訂後的新制計算公式，對送出基地（擁有歷史建築之私有地主）產生較不划算的收益總額，使之不願保存其歷史建築，恐導致其歷史建築將逐漸地消失；相對地，對接受基地（建商）而言，則可謀取較有利的收益總額，因而喪失地主與建商之間的利益公平性。
就經濟效益考量，接受基地（建商）在作容積移轉形式考量時，應只會依新制計算公式作為最佳選擇，而且是以移轉道路用地或公園綠地等公共設施保留地作為優先考量順序。而對於古蹟或歷史建築則因尚需負擔修復費用，使其成本提高，並由於都市設計審議作業過長，申辦過程繁瑣，而敬謝不敏，進而產生排擠效應。
因此，依上述兩種移轉公式適用地區，就台北市而言，單就送出基地部分在歷史建築部分獨厚大稻埕歷史風貌特定專用地區，而對於大稻埕歷史風貌特定專用地區以外之區域則恐有不平之鳴，更導致私有之歷史建築難以保存。
本研究藉由文獻回顧協助檢討規劃背景與需求，作為後續相關研究分析之基礎，再針對各案例之細部數據資料進行整理，並進行深入的比較分析，以作為後續制度實施課題之分析基礎。
運用深度訪談方式，針對擁有私有古蹟或歷史建築之地主（送出基地）、建商（接受基地）、學者專家、政府行政承辦單位等對象，了解發展上遇到的問題與執行上的阻礙，並加以彙整分析，提供較具體可行性規劃方案之方法。
最後，本研究自台北市十二個行政區內，於各行政區內列舉出二到三個案例個案，並利用敏感度分析，分析容積移轉制度在接受基地可承受交易之容積成數之比例，探究容積移轉之可行性。
The applicable calculation formula adopted in this research is:
1. The applicable formula for plot ratio transfer of ancient relics (hereinafter briefed as old formula):
Migrating plot ratio of outbound land base × announced current land value of outbound land base
=Transplanted plot ratio of inbound land base × announced current land value of inbound land base
2. The applicable formula for the plot ratio transfer of designated Dadaocheng relic ambiance zone(hereinafter briefed as old formula):
Migrating plot ratio of outbound land base × announced current land value of outbound land base
=Transplanted plot ratio of inbound land base × announced current land value of inbound land base
3. The applicable formula of plot ratio transfer of Urban Development Guidelines (hereinafter briefed as new formula):
Migrating plot ratio of outbound land base X announced current land value of outbound land base
Plot ratio of outbound land base
＝ Transplanted plot ratio of inbound land base X announced current land value of inbound land base
Plot ratio of inbound land base
It has been detected from conducting comparisons on those two calculation formula in terms of outbound and inbound plot volume and physical transfer value difference that there is imbalance between outbound land base (land owner) and inbound land base (the construction company). As the newly-amended calculation formula leads to unfair total profitability in term of evaluating the outbound land base, there thus occurs a reluctance for preserving the historical relics and a tendency for causing the historical building relics vanishing gradually. Relatively, the total profitability for the inbound land base (the construction company) is more advantageous, the interest sharing fairness between the construction company and land owner is thus eroded.
In term of evaluating profitability, the newly-amended formula shall be certainly adopted as the best selection for assessing the plot ration transfer method of the inbound land base (the construction company) in which transferring such public facilities as land reserved for road or green land and parks shall be the prior selection. As the repair costs for relics or historical buildings are not fully subsidized by the government, and the total costs would be higher, there thus have an absolutely high tendency for rejection and crowding-out effect would occur subsequently.
As the advantageous profitable of outbound land base of those two aforesaid transfer formulas is applicable only to the designated Dadaocheng relic ambiance zone in Taipei city, it results in unfairness for other areas and less possibility of preserving private historical buildings. The reviews for reference documents have been applied in exploring planning background and requirements in this research as to the analysis foundation for subsequent relevant researches. There have also organized detailed statistics of each case and conducted thorough comparisons among cases as to create the analysis foundation for subsequent projects in the future.
After conducting the in-depth interviews with land owners owning private historical relics or buildings (outbound land base), the construction companies (inbound land base), experts and scholars, and government administration competent authorities, it has thus discovered in this research the problems of the project development and execution difficulty and also summarized and analyzed as to provide more feasible planning methods for submitting proposals.
Finally, among twelve administration districts of Taipei city, 2~3 cases in each district have been cited in this research and the sensitivity analysis has been conducted to analyze how much ratio the plot ratio transfer system can contribute to acceptable proposal for the plot ratio in term of the inbound land base as to explore the feasibility of plot ratio transfer.
Keywords: Plot Capacity, Outbound Land Base, Inbound Land Base, Plot Ratio Transfer, Plot Ratio, Announced Current Land Value, Transfer of Development Rights |
