Income Tax Act Article 16
In the computation of an individual's gross consolidated income in accordance with the preceding two Articles, if a taxpayer and his spouse operate two or more profit-seeking enterprises, any loss determined by the tax office may be deducted from his income from profit-seeking activities as determined by the tax office and the amount of income shall be the balance after such a deduction.The deduction as provided in the preceding paragraph may be make only where the "blue return" as provided in Article 77 of this Act, issued by all the profit-seeking enterprises operated; however this shall not apply if the consolidated income report is not filed by the taxpayer within the prescribed time limit.
中文原文 所得稅法第16條
按前兩條規定計算個人綜合所得總額時，如納稅義務人及其配偶經營兩個以上之營利事業，其中有虧損者，得將核定之虧損就核定之營利所得中減除，以其餘額為所得額。
前項減除，以所營營利事業均係使用本法第七十七條所稱「藍色申報書」申報者為限；但納稅義務人未依期限申報綜合所得稅者，不得適用。
前項減除，以所營營利事業均係使用本法第七十七條所稱「藍色申報書」申報者為限；但納稅義務人未依期限申報綜合所得稅者，不得適用。