Income Tax Act Article 30
Interest payable on loans within a business year is deductible as expense or loss of that year.Where the interest rate on a loan as provided for in the loan contract exceeds the statutory rate, computation shall nevertheless be made according to the maximum interest rate chargeable by local commercial banks; however, in case the tax authority has determined the maximum interest rate with respect to a loan acquired from a source other than a bank by reference to the market rate, the maximum interest rate as determined by the tax authority may apply.
中文原文 所得稅法第30條
借貸款項之利息，其應在本營業年度內負擔者，准予減除。
借貸款項約載利率，超過法定利率時，仍按當地商業銀行最高利率核計。
但非銀行貸款，原經稽徵機關參酌市場利率核定最高標準者，得從其核定。
借貸款項約載利率，超過法定利率時，仍按當地商業銀行最高利率核計。
但非銀行貸款，原經稽徵機關參酌市場利率核定最高標準者，得從其核定。