Income Tax Act Article 43-2
Beginning from the year 2011, excess interest shall not be considered as expense or loss if the proportion of related party debt to equity of a profit-seeking enterprise exceeds a specified ratio.The profit-seeking enterprise referred to in the preceding paragraph shall, when filing its tax return, disclose the information regarding the debt-to-equity ratio of the debt owed to related parties and other relevant information in its annual income tax return.The regulations governing the scope of related parties, liabilities, and owner's equity, the specified debt-to-equity ratio, and other requirements to be observed by the profit-seeking enterprise specified in Paragraph 1 of this Article shall be prescribed by the MOF.The preceding three paragraphs shall not apply to banks, credit cooperatives, financial holding companies, bills finance companies, insurance companies and securities firms.
中文原文 所得稅法第43-2條
自一百年度起，營利事業對關係人之負債占業主權益超過一定比率者，超過部分之利息支出不得列為費用或損失。
前項營利事業辦理結算申報時，應將對關係人之負債占業主權益比率及相關資訊，於結算申報書揭露。
第一項所定關係人、負債、業主權益之範圍、負債占業主權益一定比率及其他應遵行事項之辦法，由財政部定之。
銀行、信用合作社、金融控股公司、票券金融公司、保險公司及證券商，不適用前三項規定。
前項營利事業辦理結算申報時，應將對關係人之負債占業主權益比率及相關資訊，於結算申報書揭露。
第一項所定關係人、負債、業主權益之範圍、負債占業主權益一定比率及其他應遵行事項之辦法，由財政部定之。
銀行、信用合作社、金融控股公司、票券金融公司、保險公司及證券商，不適用前三項規定。