Income Tax Act Article 28
The portion of an item of raw material used by a manufacturer in excess of the general raw material consumption standard of the trade shall be disallowed unless a justifiable reason is submitted to the tax authority and found true upon verification by the tax authority.
中文原文 所得稅法第28條
製造業耗用之原料，超過各該業通常水準者，其超過部份非經提出正當理由，經稽徵機關查明屬實者不予減除。