Income Tax Act Article 17-1
Where an individual subject to the filing of individual income tax return under Article 71-1 is deceased or departs from the Republic of China during a taxable year, the deductible amounts of tax exemption and standard deductions for him (her) shall be computed respectively in proportion to the ratio between the number of days before his (her) death or the number of days of his (her) residing in the territory of the Republic of China in that year and the total number of days of the said taxable year.
中文原文 所得稅法第17-1條
個人於年度進行中因死亡或離境，依第七十一條之一規定辦理綜合所得稅結算申報者，其免稅額及標準扣除額之減除，應分別按該年度死亡前日數，或在中華民國境內居住日數，占全年日數之比例，換算減除。