我國於民國100年6月29日通過商標法修正條文，其中對於損害賠償的部分有三項修正：一、增訂合理授權金計算方式；二、刪除最低損害賠償中500倍之規定；三、刪除業務上信譽之損害賠償規定。修法至今三年，法院已陸續作出適用新商標法之判決，本文檢視過去之判決，特別是修法後之判決，發現三項問題有待討論：一、合理授權金與其他計算方式之關係：本次修法增訂合理授權金之規定後，智慧財產法院102年度民商上字第11號判決與智慧財產法院102年度民商上字第4號判決，均否定商標權人主張之計算方式，而逕以合理授權金計算方式替代之。此項問題在於，商標法第71條第1項之四種計算方式得否由法院行使選擇權，或於法院否定商標權人之選擇後逕依職權決定計算方式。二、零售價多倍賠償法之法理依據與實踐：零售價多倍賠償法於1984年增訂，增訂之目的在於緩和商標權人難以證明實際損害之困境，惟為何以零售價之倍數計算賠償數額，似難於規範上建構法理依據，因此，本文嘗試自實務運作模式探討本項計算方式之必要性及替代之可能性。三、業務上信譽損害之認定與操作：商標法修正前，業務上信譽損害屬於非財產上之損害，法院得依職權酌定賠償數額；但修正後，則成為財產上之損害，須依據商標法第71條第1項規定計算賠償數額，此項改變將對於實務運作造成何種影響，值得關注。

The Trademark Act was amended in Jun. 29. 2011. The regulation about remedies for infringement was in three points amended. The first is adding reasonable royalty to the regulation. The second is deleting the five hundred times as the lowest damages. And the last is to delete the regulation about the remedy for goodwill. Until now three years is passed. There are judgments made according the Amendment of 2011. I observe the judgments, especially the judgments in the past three years, and find three problems of the regulation of remedies for infringement. The first is the relationship between reasonable royalty and the other calculating methods. There are two judgments in the past three years, in which the judge denied the calculating method chosen by the right holder and ordered reasonable royalty as calculating method. These judgments lead to the questions of relationship between the four calculating methods in Section 1 of Article 71 and the power of the court. The second is the theory and the practice of the Subsection 3 of Section of Article 71. The calculating method was amended in 1984 in order to solve the problem that the right holder is difficult to prove the accurate damages. But it is difficult to find out why and how many times the retail price is the damages. Hence I will try to discuss the necessity and substitute of this method in this article. The third is the proof and remedy of goodwill. Before this Amendment the infringement of goodwill belongs to non-property damage, after this Amendment it is property damage and must be calculated according to Section 1 of Article 71. I will explain the effect of this change.