Income Tax Act Article 55
Where a fixed asset has reached the full period of its prescribed useful years but the accumulation of depreciation thereof has not amounted to the cost thereof, depreciation at the original rate may be made until full depreciation has been made.
中文原文 所得稅法第55條
固定資產之使用年數已達規定年限，而其折舊累計未足額時，得以原折舊率繼續折舊至折足為止。