Income Tax Act Article 60
Business rights, trademarks, copyrights, patents and other franchises are assets only if they are acquired by purchase.Such intangible assets as referred to in the preceding paragraph shall be valued at cost less the amount amortized for each period.The cost of intangible assets shall be amortized in equal annual installments in accordance with the following prescribed number of years of amortization, however, where an intangible asset after acquisition cannot be amortized according to the prescribed number of years of amortization on account of specific reasons, an application stating the reasons therefore may be submitted to the competent tax authority for permission to amortize in a different manner:1. Amortization of business rights shall be based on a period of ten years;2. Amortization of copyrights shall be based on a period of fifteen years;3. Amortization of trademarks, patents and all other franchises may be based on the number of years of enjoyment of such rights after acquisition.
中文原文 所得稅法第60條
營業權、商標權、著作權、專利權及各種特許權等，均限以出價取得者為資產。
前項無形資產之估價，以自其成本中按期扣除攤折額後之價額為準。
攤折額以其成本照左列攤折年數按年平均計算之。
但在取得後，如因特定事故不能按照規定年數攤折時，得提出理由，申請該管稽徵機關核准更正之：
一、營業權以十年為計算攤折之標準。
二、著作權以十五年為計算攤折之標準。
三、商標權、專利權及其他各種特許權等，可依其取得後法定享有之年數為計算攤折之標準。
前項無形資產之估價，以自其成本中按期扣除攤折額後之價額為準。
攤折額以其成本照左列攤折年數按年平均計算之。
但在取得後，如因特定事故不能按照規定年數攤折時，得提出理由，申請該管稽徵機關核准更正之：
一、營業權以十年為計算攤折之標準。
二、著作權以十五年為計算攤折之標準。
三、商標權、專利權及其他各種特許權等，可依其取得後法定享有之年數為計算攤折之標準。