臺北都會區大眾捷運系統聯合開發，係配合捷運工程建設並結合公、私土地及資金共同辦理之開發方式，但對於經劃定為開發用地的土地所有權人而言，因捷運高架車站的捷運設施多位於基地開發後可供營業的地面或地下之店舖空間，而產生土地所有權人對於開發後恐造成分回價值減損的疑慮。本研究利用文獻回顧與財務分析的方式，以捷運文湖線領得使用執照的5處共構聯合開發基地，就開發後之銷售價值、捷運設施佈設情形及捷運獎勵容積價值等部分，進行空間及效益合理性分析。經分析後獲得結論如下：一、土地所有權人獲得的捷運獎勵效益，加上因提供捷運設施使用而於地上層其他空間興建之原可建容積銷售價值後，皆高於捷運設施所使用樓地板面積的價值。二、土地所有權人獲得之效益與基地法定建蔽率、法定容積及捷運獎勵容積的多寡，以及捷運主管機關須分回捷運獎勵容積的二分之一有關。三、當捷運獎勵效益加計於地上層其他空間興建之原可建容積銷售價值，等同於因提供捷運設施使用之價值時，則可視為土地所有權人開發效益之合理性。四、當捷運獎勵容積已達獎勵值上限時，捷運設施面積的多寡就顯得重要。The joint development Taipei Metro Mass Rapid Transit (MRT) system is to develop in combination of the MRT construction with public or private land and funds. However, as most of the MRT facilities of the elevated stations are emplaced on the first floor or underground, which occupies a certain storefront that can be employed for business, the owners of the properties will wonder that the benefits of developing lots may decrease. This study focuses on the five joint developing lands of the Taipei MRT Wenshan-Neihu Line. Through literature review and financial analysis, we analyze the rationality of the building layout and development benefits from the aspects of market values, construction of the MRT facilities and additional building bulk. The concluding remarks are, 1) the incentive benefits from the MRT plus the value of the building bulk that the landowners obtain are higher than the benefits of building floor area. 2) the benefits of the landowners are associated with the coverage ratio or building bulk of the building lots, the reward from the Taipei MRT, and the half of additional building bulk from the MRT authority. 3) it is regarded as the rationality of development benefit when the incentive benefits and the value of the building bulk compensate the loss of providing the original built-in volume for the MRT facilities. 4). the area for the MRT facilities matters when the additional building bulk exceeds the upper limit.
