Income Tax Act Article 34
Expenditures incurred in the expansion, replacement, improvement or repair of buildings, vessels, machinery, tools, apparatus, appliances and other equipment for use in business, where such expenditures result in an increase of the value or efficiency thereof that cannot be exhausted within two years, are an increment of the capital and, as such, shall not be considered as expense or loss.
中文原文 所得稅法第34條
建築物、船舶、機械、工具、器具、及其他營業上之設備，因擴充換置、改良、修理之支出，所增加之價值或效能，非兩年內所能耗竭者，為資本之增加，不得列為費用或損失。