為探討房地價格分離時剩餘請求權之歸屬，及不動產組織內土地及建物間所有權及控制權之關係，本文以要素地位與產權結構觀點分析，並以2007年及2008年各直轄市、縣（市）蒐集之成交案例資料共5,568件，由估價人員估計其建物及土地之價值，將房地成交總價與所估計房地價值差距之超額利潤影響因素進行分析。實證結果建物價值比例提高將使超額利潤增加。由於房地產總價係土地及建物所構成，雖總價增加使超額利潤提高，但其中係由建物價值比例提高所支撐結果，反之土地價值比例增加使超額利潤減少，以此結果推論似偏向建物貢獻說。當屋齡愈老舊，建物剩餘耐用年數漸屆使其控制權漸失；土地雖相對掌握控制權，但剩餘請求權之超額利潤卻歸於建物所有，與所有權與控制權分離之觀點一致。

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 proft 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 proft 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 ratio of building value increases, but decreases with the increase of the ratio of land value, then the surplus proft seems result from the
contribution of the building. When the properties age, the control right of the building decreases while the land gains the control right gradually. Although land takes control right, ownership of the residual right is ascribed to the building. This is in line with the concept of the separation of ownership and control right.