Enforcement Rules of the Income Tax Act Article 46
The methods of actual cost evaluation stated in Article 44 of the Act are as follows:1. Where the specific identification method is adopted, the actual cost of the specific inventories serves as the acquisition prices of the inventories.2. Where the first-in, first-out method is adopted, inventories shall be categorized in light of their nature, where inventories in the same category are separately listed and counted according to the order of the dates when the assets are acquired, with the inventory with the closest date to the year end listed at the forefront. The prices so collected and listed serve as the acquisition prices of the inventories.3. Where the weighted average method is adopted, inventories shall be categorized in light of their nature, and for those of the same category, in order to come up with the price of each unit, the cost of the inventories of the beginning of the year and of the supplements of the year shall divided by the total quantity.4. Where the moving average method is adopted, inventories shall be categorized in light of their nature, and, upon acquisition of inventories in the same category each time, the quantity and the acquisition price shall be jointly calculated with the quantity and the acquisition price kept last time in the same category, in order to come up with the average price for each unit. Upon the next time of acquisition, the average price for each unit is calculated according to the same method, using the acquisition price of the unit last acquired and adjusted in the then current year as the acquisition price of the inventories.5. Where the retail price method is adopted, the price shall be set in advance according to product type, and the cost rate found from the purchasing cost, with the set price for each product times its cost rate to be used as the acquisition price for each unit of the inventories.Where any of the first-in, first-out method or the moving average method is adopted as the method of inventory evaluation, the continuous inventory system shall be used.
中文原文 所得稅法施行細則第46條
本法第四十四條所定實際成本之估價方法如下：
一、採個別辨認法者，應以個別存貨之實際成本，作為存貨之取得價格。
二、採先進先出法者，應依存貨之性質分類，其屬於同一類者，分別依其取得之日期順序排列彙計，其距離年度終了最近者，列於最前，以此彙列之價格，作為存貨之取得價格。
三、採加權平均法者，應依存貨之性質分類，其屬於同一類者，以自年度開始之日起，併同當年度中添置存貨之總金額，除以總數量，以求得其每一單位之取得價格。
四、採移動平均法者，應依存貨之性質分類，其屬於同一類者，於每次取得時，將其數量及取得價格與上次所存同一類之數量及取得價格合併計算，以求得每一單位之平均價格，下次取得時，依同樣方法求得每一單位之平均價格，以當年度最後一次取得時調整之單位取得價格，作為存貨之取得價格。
五、採零售價法者，應依商品種類事先訂定價格，與進貨成本求得成本率，各種商品所定價格乘以其成本率，作為存貨之每一單位取得價格。
營利事業之存貨成本估價方法，採先進先出法或移動平均法者，應採用永續盤存制。
一、採個別辨認法者，應以個別存貨之實際成本，作為存貨之取得價格。
二、採先進先出法者，應依存貨之性質分類，其屬於同一類者，分別依其取得之日期順序排列彙計，其距離年度終了最近者，列於最前，以此彙列之價格，作為存貨之取得價格。
三、採加權平均法者，應依存貨之性質分類，其屬於同一類者，以自年度開始之日起，併同當年度中添置存貨之總金額，除以總數量，以求得其每一單位之取得價格。
四、採移動平均法者，應依存貨之性質分類，其屬於同一類者，於每次取得時，將其數量及取得價格與上次所存同一類之數量及取得價格合併計算，以求得每一單位之平均價格，下次取得時，依同樣方法求得每一單位之平均價格，以當年度最後一次取得時調整之單位取得價格，作為存貨之取得價格。
五、採零售價法者，應依商品種類事先訂定價格，與進貨成本求得成本率，各種商品所定價格乘以其成本率，作為存貨之每一單位取得價格。
營利事業之存貨成本估價方法，採先進先出法或移動平均法者，應採用永續盤存制。