Regulations on Real Estate Appraisal Article 36

The steps of calculating effective gross income are as follows:1. Analyzing and estimating the potential gross income of the subject property.2. Estimating the loss of income caused by vacancy and other reasons.3. The remaining sum of deducting the loss of income stated in the preceding paragraph from potential gross income stated in the paragraph 1, is the effective gross income of the subject property.The potential gross income, specified in subparagraph 1 of the preceding paragraph, refers to the amount of rent or revenue, derived from the legal lease or operation of the subject property under normal conditions on the date of value opinion.
中文原文 不動產估價技術規則第36條
勘估標的之有效總收入計算方式如下:
一、分析並推算勘估標的之總收入。
二、推算閒置及其他原因所造成之收入損失。
三、第一款總收入扣除前款收入損失後之餘額為勘估標的之有效總收入。
前項第一款所稱總收入,指價格日期當時勘估標的按法定用途出租或營運,在正常情況下所獲得之租金或收入之數額。

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