| UNCPC 說明 |
821 Real estate services involving own or leased property
8210 Real estate services involving own or leased property
82101 Renting or leasing services involving own or leased residential property
Renting or leasing services of residential properties by owners or leaseholders to others. Examples include houses, flats, apartment buildings, multiple use buildings which are primarily residential and residential mobile home sites.
Exclusions: Lodging services provided by operating hotels, motels, rooming houses, school dormitories, camping sites and other lodging places are classified in group 641 (Hotel and other lodging services).
82102 Renting or leasing services involving own or leased non-residential property
Renting or leasing services of industrial, commercial or other non-residential buildings or property by owners or leaseholders to others. Examples include factories, office buildings, warehouses, theatres and multiple use buildings which are primarily non-residential, as well as agricultural, forest and similar properties, and land for mineral or oil exploitation.
82103 Residential buildings and land sales
Sales on own account of residential buildings and land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of the selling unit. Examples of residential properties include houses with land, multiple dwelling buildings with land and individual dwelling units within such buildings, such as individual apartments or condominiums. Such property can be either leasehold or freehold. Also included are own account sales of residential buildings that have been constructed on contract by a construction unit for the selling unit and which are treated as trading stock by the seller.
Exclusion: Sales of property that has been physically constructed by the selling unit are classified in group 512 (Construction work for buildings).
82104 Residential vacant land sales
Sales on own account of residential vacant land in cases where the sales are treated as sales of trading stock by the seller. The vacant land can include subdivided vacant land, and the sales can include sales of vacant land physically subdivided by the selling unit.
82105 Non-residential buildings and land sales
Sales on own account of non-residential buildings and land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of the selling unit. Examples of non-residential properties include factories, office buildings, warehouses, theatres and multiple use buildings which are primarily non-residential as well as agricultural, forest and similar properties, and land for mineral or oil exploitation. Such property can be either leasehold or freehold. Also included are own account sales of non-residential buildings that have been constructed on contract by a construction unit for the selling unit and which are treated as trading stock by the seller.
Exclusion: Sales of property that has been physically constructed by the selling unit are classified in group 512 (Construction work for buildings).
82106 Non-residential vacant land sales
Sales on own account of non-residential vacant land in cases where the sales are treated as sales of trading stock by the seller. The vacant land can include subdivided vacant land and the sales can include sales of vacant land physically subdivided by the selling unit. |