Enforcement Rules of the Income Tax Act Article 31-1
The face value stated in Paragraph 1, Article 24-1 of the Act is determined by the following rules：1. Where the coupon rate of government bonds, corporate bonds, and financial bonds obtained by a profit-seeking enterprise was appointed at a fixed rate, the face value shall be the present value computed by discounting at the effective rate. However, in the case that the aforementioned bonds were classified as financial assets of which the change in their fair value shall be recorded as gains or losses in accordance with the Regulations on Business Entity Accounting Handling or the Regulations Governing the Preparation of Financial Reports by Securities Issuers, and which the premium or discount is not amortized at the effective rate, the face value shall be the par value.2. Where the coupon rate of government bonds, corporate bonds, and financial bonds obtained by a profit-seeking enterprise was appointed at a floating rate, the face value shall be the par value.The interest rate of bonds stated in Paragraph 1, Article 24-1 of the Act is determined by the following rules：1. Where the coupon rate of government bonds, corporate bonds, and financial bonds obtained by a profit-seeking enterprise was appointed at a fixed rate, the interest rate shall be the effective rate at the time of acquisition; where each bond is acquired at different time while belongs to the same issuance period, the interest rate is the average effective rate at the time of acquisition. However, in the case that the aforementioned bonds were classified as financial assets of which the change in their fair value shall be recorded as gains or losses in accordance with the Regulations on Business Entity Accounting Handling or the Regulations Governing the Preparation of Financial Reports by Securities Issuers, and which the premium or discount is not amortized at the effective rate, the interest rate shall be the coupon rate.2. Where the coupon rate of government bonds, corporate bonds, and financial bonds obtained by a profit-seeking enterprise was appointed at a floating rate, the interest rate shall be the coupon rate.The effective rate specified in the preceding two paragraphs refers to the rate used to discount future cash flows for the duration of the aforementioned bonds to derive their present value which is equal to the carrying value of the bonds on acquisition。
中文原文 所得稅法施行細則第31-1條
本法第二十四條之一第一項所定面值，依下列規定認定之：
一、營利事業取得公債、公司債及金融債券之票面利率，約定為固定利率者，為按有效利率逐期折算之現值。
但依商業會計處理準則、證券發行人財務報告編製準則規定，歸類為公平價值變動列入損益之金融資產，且未按有效利率攤銷溢折價者，應以票面金額為準。
二、營利事業取得公債、公司債及金融債券之票面利率，約定為浮動利率者，應以票面金額為準。
本法第二十四條之一第一項所定利率，依下列規定認定之：
一、營利事業取得公債、公司債及金融債券之票面利率，約定為固定利率者，應以取得時成交有效利率為準；其分次取得之債券屬同一期次發行者，得按成交平均有效利率計算之。
但依商業會計處理準則、證券發行人財務報告編製準則規定，歸類為公平價值變動列入損益之金融資產，且未按有效利率攤銷溢折價者，應以票面利率為準。
二、營利事業取得公債、公司債及金融債券之票面利率，約定為浮動利率者，應以票面利率為準。
前二項所稱有效利率，指於公債、公司債及金融債券預期存續期間，使未來收取現金之折現值，等於取得時帳面價值之利率。
一、營利事業取得公債、公司債及金融債券之票面利率，約定為固定利率者，為按有效利率逐期折算之現值。
但依商業會計處理準則、證券發行人財務報告編製準則規定，歸類為公平價值變動列入損益之金融資產，且未按有效利率攤銷溢折價者，應以票面金額為準。
二、營利事業取得公債、公司債及金融債券之票面利率，約定為浮動利率者，應以票面金額為準。
本法第二十四條之一第一項所定利率，依下列規定認定之：
一、營利事業取得公債、公司債及金融債券之票面利率，約定為固定利率者，應以取得時成交有效利率為準；其分次取得之債券屬同一期次發行者，得按成交平均有效利率計算之。
但依商業會計處理準則、證券發行人財務報告編製準則規定，歸類為公平價值變動列入損益之金融資產，且未按有效利率攤銷溢折價者，應以票面利率為準。
二、營利事業取得公債、公司債及金融債券之票面利率，約定為浮動利率者，應以票面利率為準。
前二項所稱有效利率，指於公債、公司債及金融債券預期存續期間，使未來收取現金之折現值，等於取得時帳面價值之利率。