Income Tax Act Article 58
Where the service life of a fixed assets is less than two years, the cost thereof may be considered as a loss for the fiscal year in which such assets are acquired, manufactured or constructed, and annual depreciation thereof is not required.
中文原文 所得稅法第58條
固定資產之耐用期限不及兩年者，得以其成本列為取得製造或建築年度之損失，不必按年折舊。