Abstract
Taiwan is a small country with high population density, since the real state price continues to increase, buying real state becomes difficult for any married and working individual, who would be likely to spend a life time paying off the housing mortgage, this phenomenon gradually aroused antipathy, which has became one of the government’s research topic in the recent years. Take a comprehensive view of the current situation in real estate, the trend of price-rising is most obvious in the metropolitan area, that creates the knock on effects on other rural townships near the metropolitan area. To face the high price of real estate, "Living with Justice" become the most important value to the implementation of fairness and justice in people’s heart. This thesis is to study Taiwan's metropolitan area real estate prices as a research object to explore the rationality and refers to the economy, people's influence and analysis of the provisions of the tax system, as a reference for the public who has the intention to purchase real estate in the future.