Enforcement Rules of the Income Tax Act Article 87
Where a taxpayer leases out property to receive deposit or any fund similar to deposit, or where the taxpayer receives the price of a lien created on property, it shall, in accordance with Subparagraph 3, Category 5, Paragraph 1, Article 14 of the Act, calculate its lease income using the one-year deposit interest rate generally adopted by local banks, to be self-declared when filing annual income tax returns.
中文原文 所得稅法施行細則第87條
財產出租收取押金或任何款項類似押金者，或以財產出典而取得之典價者，應依本法第十四條第一項第五類第三款規定按當地銀行業通行之一年期存款利率，計算其租賃收入，於每年辦理結算申報時，由納稅義務人自行計算申報。