Income Tax Act Article 23
The fiscal year shall commence on the first day of January and end on the thirty-first day of December of each calendar year. However, a profit-seeking enterprise may, on account of an established custom of the business or of special circumstances arising from the seasonal nature of the business and upon the approval of the competent tax authority, change the commencing and expiring dates of its fiscal year.
中文原文 所得稅法第23條
會計年度應為每年一月一日起至十二月三十一日止。
但因原有習慣或營業季節之特殊情形，呈經該管稽徵機關核准者，得變更起訖日期。
但因原有習慣或營業季節之特殊情形，呈經該管稽徵機關核准者，得變更起訖日期。