Land appraisal in anticipation of later land assembly or partition should take account of the possible value changes before and after assembly or partition, and adjustments to land value are made accordingly.

For an appraisal of several contiguous parcels of land to be assembled to be one for land use purpose, the appraised value should be based on the assembled land parcel and values apportioned to respective land parcels are in proportion to their relative share of land value prior to assembly.
For several contiguous parcels of land that are under the same ownership but whose land use purpose is not to assemble them into one, appraisal for those land parcels follows regulations stated in the previous paragraph.

While several different legal uses are found on a parcel of land, the value of this land parcel could be derived as the sum of values for individual portions with different legal uses or appraised based on the primary use, after taking consideration of the highest and best use, the relationship among those different legal uses, and the difficulty for partitioning this land parcel.

The influence on land value caused by the building upon the land should be considered when this parcel of land is appraised. This rule does not apply when the appraised subject is assumed to be vacant land and the assumption is stated in the appraisal report.

The method of land development analysis may be applied in appraising the value of land assumed to be soon developed. The value thus derived should be compared with the sales comparison value or income value to decide the final appraised value.

For a parcel of land whose use is restricted due to facilities passing through above or below, the normal market value without the restriction should be estimated at first, followed by consideration of the effects of the restriction. The expected diminution of land value associated with the land use restriction will be deducted from the normal market value to arrive at the value of land appraised.

As for land whose soil or underground water is contaminated, the normal value for the land without such contamination shall be first appraised. Based on the test results supplied by clients in respect of soil and underground water contamination and their possible impacts, the diminution in land value is therefore estimated, and this value diminution is subtracted from the normal value to arrive at the value for this contaminated land.

The appraisal of hot spring land should consider factors such as content of water rights, development cost, water volume, water quality, water temperature, local transportation, relevant facilities, tourist number and etc.

The appraisal of a golf course should take into consideration factors of membership system, course facilities, development costs, revenue and operation costs etc.

The appraisal of woodland can employ sales comparison approach income approach, or cost approach depending on the growth of the wood. When the cost approach is applied, forestation cost, land improvement cost, and road excavation cost should be considered in calculation of total costs.

The appraisal of farms or postures should in principle apply sales comparison approach. In the case that there is no previous sales data, the value could be estimated based on the value of land parcels in the neighborhood, and by comparison of the location, shape, topography, soil characteristic, and land use between the neighborhoods land parcels and the subject farm or pasture to arrive at the final appraised value.

The appraisal of saltpan should in principle apply sales comparison approach. In the case that there is no previous sales data, the value could be estimated based on the value of land parcels in the neighborhood, and by comparison of the sunshine, ventilation, location, and shape between the neighborhoods land parcels and the subject saltpan to arrive at the final appraised value.

The appraisal of pond, swamp or graveyard should in principle apply sales comparison approach. In the case that there is no previous sales data, the value could be estimated based on the value of land parcels in the neighborhood, and by comparison of the location, shape, and land use between the neighborhoods land parcels and the subject pond to arrive at the final appraised value.

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The appraisal of land for construction of public facility or land reserved for construction of public facility should in principle apply sales comparison approach. In the case that there is no previous sales data, the value could be estimated by comparison of zoning and land use density between neighboring land parcels and the subject property, and taking into account the possible value diminution, together with the average value of the neighboring land parcels.