Regulations on Real Estate Appraisal Article 29
Direct capitalization method is a method to estimate the value of the subject property which apply an appropriate capitalization rate on the date of value opinion to capitalize the average objective annual net operating income in the future into an indication of value.
中文原文 不動產估價技術規則第29條
直接資本化法，指勘估標的未來平均一年期間之客觀淨收益，應用價格日期當時適當之收益資本化率推算勘估標的價格之方法。