近來歷史古蹟的保存逐漸成為重要的觀念。隨著都市經濟和社會的變 遷，古蹟受到開發上的法令限制。然而其他建築物和土地卻可被改建，以追求最 佳的使用，古蹟持有人的權利似乎被剝奪。 古蹟的保存問題可運用發展權移轉的辦法來解決，但目前台灣地區尚缺乏成功的 個案。古蹟可以給予適量的發展權，藉由發展權移轉的經濟效益使其得以獲得合 理的補償。 本文以蘆洲李宅古蹟的保存為個案，配合蘆洲市南港子重劃區之規到開發，根據 「都市計畫容積移轉實施辦法」，模擬試算都市計畫地區二宗土地容積移轉的實 際情形，作為學理上「發展權移轉」運用至實務上「容稅移傳」的參考。

　　　　　Recently ' protection and reservation concepts for historical heritage haveincreasingly become important. Following the transformation of economics and societyin urban ' the heritage space is limited in development by law. However ' other buildingsand lands could be reconstructed and pursued the best used ' and people holding theheritage property rights seem to be deprived. Approach of transferable development right could be used in solving the problem 'while there is no successful case has been done in Taiwan so far. The heritage spaceshould be given appropriate amount of development right ' and so as to get reasonablecompensation by economics benefit from transferable development right ( TDR ) . The Lu-Chou Lee's Heritage House is taken for example in this paper. Matching withthe Nai-Guns urban planning project in Lu-Chou city ' and according to the urbanplanning floor area ratio transferable statute ' Calculates the floor area amount by twosimulating piece of lands transferring each other in practical urban planning areacondition. This paper is a reference for transferable development right in theorytransformation to transferable floor area in practice.