Income Tax Act Article 54
For valuation of depreciable fixed assets, accumulated depreciation accounts must be established and presented as deductions of the respective assets. The depreciation of fixed assets must be presented on an annual basis.When the depreciation of fixed assets is computed, the salvage value must be estimated. The balance after deduction of the salvage value shall be used as the basis for the computation.If a fixed asset continues to be used after the expiration of its service life, the asset can continue to be depreciated using the salvage value thereof.
中文原文 所得稅法第54條
折舊性固定資產，應設置累計折舊科目，列為各該資產之減項。
固定資產之折舊，應逐年提列。
固定資產計算折舊時，應預估其殘值，並以減除殘值後之餘額為計算基礎。
固定資產耐用年數屆滿仍繼續使用者，得就殘值繼續提列折舊。
固定資產之折舊，應逐年提列。
固定資產計算折舊時，應預估其殘值，並以減除殘值後之餘額為計算基礎。
固定資產耐用年數屆滿仍繼續使用者，得就殘值繼續提列折舊。