Enforcement Rules of the Income Tax Act Article 40
The value increased due to expenditure in expansion, replacement, improvement, or repair as stated in Article 34 of the Act refers to the commensurate amount increased because the value of the fixed assets increases compared to the scheduled expected value given ordinary maintenance or repair when received due to expenditure in expansion, replacement, improvement, or repair; the so-called increase of efficiency refers to the fact that the efficiency of the part under expansion, replacement, improvement, or repair reaches 2 years or longer.
中文原文 所得稅法施行細則第40條
本法第三十四條所稱擴充、換置、改良、修理支出所增加之價值，係指因擴充、換置、改良或修理支出使固定資產之價值較具取得所預定經通常管理或修理之應有價值而增加之相當金額；所稱增加效能，係指因擴充、換置、改良、或修理部份之效能達二年以上者。