Porous rare-earth oxides are promising emitters for thermophotovoltaic generation because rare-earth ions exhibit narrow-band thermal emissions in a photovoltaic-convertible wavelength range and the pores scatter light of unwanted wavelengths. However, the effects of pores on the emitter performance have not been studied well due to the complexity. In this letter, we reveal the effects by analyzing the thermal emission spectra of garnet (Yb3Ga5O12) emitters by using a Kubelka-Munk-(KM) like two-flux model. The model incorporates the effects of pores as dependences on porosity of the absorption and scattering coefficients of the emitters. The absorption and scattering coefficients are determined uniquely by fitting the model to the experimental results with the help of the KM transform. We demonstrate that the emitter performance can be maximized by optimizing the porosity.