Income Tax Act Article 50
Buildings, fixtures, appurtenant equipment, vessels, machinery, tools, apparatus, appliances and other fixed assets shall be evaluated at cost less prescribed depreciation.
中文原文 所得稅法第50條
建築物裝修附屬設備，及船舶、機械、工具、器具等固定資產之估價，以自其實際成本中，按期扣除折舊之價格為標準。