Enforcement Rules of the Income Tax Act Article 33
When the interest for a loan is allowed to be subtracted in accordance with Article 30 of the Act, one shall clearly record the real name and address of the creditor in the account book.
中文原文 所得稅法施行細則第33條
依本法第三十條規定准予減除之借貸款項之利息，應於帳簿內載明債權人之真實姓名與地址。