Stamp Tax Act Article 17
If the amount of a taxable document is denominated in a foreign currency, it shall be, for the purpose of determining stamp tax, converted to the national currency at the government-prescribed or approved exchange rate at the time of delivery or use.
中文原文 印花稅法第17條
應貼印花稅票之憑證，如所載金額係外國貨幣，於交付或使用時，應按政府規定或認可之兌換率，折算為本國貨幣計貼。