Income Tax Act Article 63
Where a long-term investment is made to hold all the shares or more than one-half of the shares of a subsidiary enterprise, it shall be valued on the basis of the total net worth of the assets of such an enterprise or a part thereof proportionate to the amount of shares held. Where the amount of long-term investment in any other enterprise is less than one-half of its total amount of capital, the valuation of the investment shall be based on the cost.
中文原文 所得稅法第63條
長期投資之握有附屬事業全部資本或過半數資本者，應以該附屬事業之財產淨值或按其出資額比例分配財產淨值為估價標準，在其他事業之長期投資，其出資額及未過半數者，以其成本為估價標準。