Due to scarcity of land in urban area, The Taiwan government utilizes the superficies instead of selling property for development. Superficies is similar to right for land use or land leasing right. To estimate reasonable valuation of the real estate possessed for superficies, make ownership and superficies person accurately evaluate the profit and loss condition of investment. The right value of inadequacy estimate, will influence the whole financial condition that invest a case, the serious even will make the investment developed case failure and investor major loss. The superficies value contains royalty and rent. Theoretically, while the rent increased, the royalties will decline. On the contrary, the rent declined, the royalties will rise. Royalties are usually paid only once before land development, rents shall be paid every year in Taiwan. Rent and land value is linked, when land values rise, rent also increases. This led developers to increase the annual cost, and make the investor loss. So, this paper will 1.Explore and analyze the valuation for the superficies by cases study in Taiwan. 2.Find out the association between royalty and rent in Taiwan.