Income Tax Act Article 62
Deposits, loans, and bonds for long-term investment shall be valued at the current value computed based on the period for amortization. Computation of the current value shall be based on the interest at the contracted rate if the debt is interest bearing, or at the average interest rate prevailing among local banks on deposits at a fixed term of one year if the debt is not interest bearing.When the debt as referred to in the preceding paragraph is recovered at maturity, the portion of interest accruing from the value in excess of the current value shall be considered as profit for the year in which the debt is recovered.
中文原文 所得稅法第62條
長期投資之存款、放款或債券，按其攤還期限計算現價為估價標準，現價之計算其債權有利息者，按原利率計算，無利息者，按當地銀錢業定期一年存款之平均利率計算之。
前項債權於到期收回時，其超過現價之利息部份，應列為收回年度之收益。
前項債權於到期收回時，其超過現價之利息部份，應列為收回年度之收益。