After “the Basic Act on Resource Recycling” will be enacted, Any incineration facility shall have to pay an incineration tax tantamount to costs of recycling when simply incinerating useful resources. Accordingly, it is time to review the criteria of energy recovery and calculation methods in local waste incineration facilities institutionally just before the enactment of “the Basic Act on Resource Recycling” (from January 1,2018). In this context, the study deduced equations of calculating low calorific power based on actual operational data gathered from several industrial waste incineration facilities (57 locations) and computed the energy gain factors pursuant to the “method of calculating recovery and usage of waste resource energy’ specified in Article 3 Paragraph 2 of the Enforcement Regulation of the “Wastes Control Act”. The computation of low calorific power showed that the integrated boiler type (14 locations) showed the low calorific power of 3,777 kcal/kg on average (1,984 kcal/kg - 6,476 kcal/kg), while the separable boiler type (43 locations) showed that of 3,787 kcal/kg on average (1,621 kcal/kg - 8,486 kcal/kg). On the other hand, computation of the energy gain factors by boiler type showed that the energy gain factor of the integrated boiler type (14 locations) was 69.2 % (50.0 % - 97.2 %) in terms of the output, while 46.9 % (6.8 % - 78.4 %) in terms of the effective quantity consumed. However, the separable boiler type (43 locations) was analyzed to have 61.9 % (50.0 % - 87.4 %) in terms of the output, while 24.9 % (0.0 % - 61.7 %) in terms of the effective quantity consumed. It was analyzed that the effective quantity consumed was about 22.0 % higher in the integrated boiler type that the separable boiler type.