Income Tax Act Article 52
Where the actual cost of a fixed asset is increased or decreased after a number of years of use, the depreciation of the asset shall be computed on the basis of the cost after such increase or decrease at the prescribed rate of depreciation with the remaining portion of the service life taken as its service life.
中文原文 所得稅法第52條
固定資產經過相當年數使用後，實際成本遇有增減時，按照增減後之價額，以其未使用年數作為耐用年數，依規定折舊率計算折舊。