Stamp Tax Act Article 15
A document that is soon to be expired as agreed by the parties concerned, but which will continue to be in use shall be affixed with additional tax stamps.
中文原文 印花稅法第15條
經關係人約定將已失時效之憑證繼續使用者，應另貼印花稅票。
English translation for reference only; the Chinese text prevails. Not legal advice.