Regulations on Real Estate Appraisal Article 28

Income approach refers to those methods such as direct capitalization method and discounted cash flow method. The value estimated according to this approach in the previous paragraph is income value.
中文原文 不動產估價技術規則第28條
收益法得採直接資本化法、折現現金流量分析法等方法。
依前項方法所求得之價格為收益價格。

English translation for reference only; the Chinese text prevails. Not legal advice.