Income Tax Act Article 38
Losses incurred not in the course of operation of business or subsidiary business, family expenses, surcharges for delinquent reporting, non-reporting, and delinquent payment of tax as provided in various tax laws, and various fines shall not be considered as expense or loss.
中文原文 所得稅法第38條
經營本業及附屬業務以外之損失，或家庭之費用，及各種稅法所規定之滯報金、怠報金、滯納金等及各項罰鍰，不得列為費用或損失。