Enforcement Rules of the Income Tax Act Article 8-4
According to Subparagraph 16, Paragraph 1, Article 4 of the Act, where the transaction income generated in the sale of property of an individual or a profit-seeking enterprise is exempted from tax; no transaction loss shall be deducted.
中文原文 所得稅法施行細則第8-4條
依本法第四條第一項第十六款第一目規定，個人或營利事業出售之財產，其交易所得免稅者，如有交易損失，亦不得扣除。