Income Tax Act Article 35
For damages due to force majeure, the portion of loss that has been indemnified by insurance shall not be considered as expense or loss.
中文原文 所得稅法第35條
凡遭受不可抗力之災害損失受有保險賠償部份，不得列為費用或損失。
English translation for reference only; the Chinese text prevails. Not legal advice.