Income Tax Act Article 53
Where the fixed assets have at the time of acquisition been used for a number of years, the depreciation thereof shall be computed at the prescribed rate of depreciation with the remaining portion of the service life taken as their service life.Where it is foreseeable at the time of acquisition of the fixed assets that they will not have the normal length of service life on account of certain special circumstances, the actual useful years may, upon presentation of documentary evidence, be taken as their service life for computing depreciation at the prescribed rate.
中文原文 所得稅法第53條
固定資產在取得時，已經過相當年數之使用者，得以其未使用年數作為耐用年數，按照規定折舊率計算折舊。
固定資產在取得時，因特定事故，預知其不能合於規定之耐用年數者，得提出證明文據，以其實際可使用年數作為耐用年數，按照規定折舊率，計算折舊。
固定資產在取得時，因特定事故，預知其不能合於規定之耐用年數者，得提出證明文據，以其實際可使用年數作為耐用年數，按照規定折舊率，計算折舊。