Enforcement Rules of the Income Tax Act Article 42
The amount of income stated in Subparagraph 2, Article 36 of the Act refers to the amount of income approved by the governing tax office, where the donated amount that shall be listed as expenses or losses shall be adjusted according to the approved amount of income in accordance with statutory limits.
中文原文 所得稅法施行細則第42條
本法第三十六條第二款所稱所得額，係指經該管稽徵機關核定之所得額，其應列作費用或損失之捐贈數額，應按核定所得額依法定限度調整之。