Regulations on Real Estate Appraisal Article 30
Direct capitalization method operates as follows:Income value = the average objective annual net operating income in the future / a capitalization rate
中文原文 不動產估價技術規則第30條
直接資本化法之計算公式如下：收益價格＝勘估標的未來平均一年期間之客觀淨收益÷收益資本化率