不動産評價 積算法의 基礎價格 算定 一考察

During the past 40years, real estate appraisal business has greatly increased in terms of market size and human resources. Compared to this trend, however, it is considered that the theory and practices of appraisal as well as appraiser’s expertise have not advanced. Such imbalance has brought the conflict between government and appraisers. This article analyzes a specific appraisal example of the cost approach which is in conflict. Many articles and books have discussed the cost approach that estimates reproduction cost new of the land and buildings. However, it is rare to find the report which analyzes the conflict between the government and the appraisals in terms of applying the estimate value to specific appraisals. In this sense, this article discusses the reproduction cost new in cost approach of the land and buildings. Consequently, the following ideas have been suggested ; Firstly, an estimate of entrepreneurial incentive or developer’s profit needs to be included in reproduction cost new. Secondly, the cost approach can be used effectively as a tool of the appraisal of special-purpose buildings. In addition, several ways of improvements in the field of appraisal are suggested as follows; Firstly, the both academic and business field need to make an effort for developing appraisal theories. Secondly, it is necessary for business field to develop an appraisal standard as well as to apply it to the appraisal regulations. Thirdly, appraisers should regard their professional ethics as the most significant responsibility for their works. Fourthly, appraisers are responsible for the duty of ‘True und Glauben’ in their business. Fifthly, appraisers need to explain the procedure and reasons for estimating a value in their appraisal reports. Sixth, appraisers should learn a new theories and improve their specialties. Lastly, the government should be careful in punishing the appraisers.