Income Tax Act Article 61
In the case of a 25 percent rise in prices, the fixed assets, depletion assets and intangible assets as referred to in this Act may be revalued. Rules governing the conduction of asset revaluation and formulas of revaluation shall be separately prescribed by the Executive Yuan.
中文原文 所得稅法第61條
本法所稱之固定資產、遞耗資產以及無形資產遇有物價上漲達百分之二十五時，得實施資產重估價；其實施辦法及重估公式由行政院定之。