Income Tax Act Article 51-1
When a passenger sedan that was newly purchased by a profit-seeking enterprise is depreciated in accordance with paragraph 1 of the preceding Article, its actual cost shall not exceed the criteria prescribed by the MOF.If the aforementioned passenger sedan, after having been used, is sold, destroyed, or scrapped, its income or loss shall also be computed on the basis of its remaining value, which is calculated in accordance with the formal method of depreciation prescribed by this Act.
中文原文 所得稅法第51-1條
營利事業新購置之乘人小客車，依前條第一項規定計提折舊時，其實際成本，以不超過財政部規定之標準為限。
前項小客車如於使用後出售或毀滅廢棄時，其收益或損失之計算，仍應以依本法規定正常折舊方法計算之未折減餘額為基礎。
前項小客車如於使用後出售或毀滅廢棄時，其收益或損失之計算，仍應以依本法規定正常折舊方法計算之未折減餘額為基礎。