This study provides a summary of Real Estate Investment Trusts and Real Estate Securitization Act. Although understanding investment securities goods entitles investors to a higher rate of return than other fixed income instruments, the returns and risks are meanwhile interconnected. Through study of Taiwan Reits, research through various methods and calculating appropriate risk disclosure, it is found that Reits is capable of bringing many investor-favorable impacts through literature-summarized principles of assessment Reits instruments. This research also covers documental analysis and conclusions, as well as researcher commends on real estate securitization products’ risks and returns.