Enforcement Rules of the Income Tax Act Article 9
The term of exchange stated in Article 9 of the Act includes cases where the government carries out nationalization with just compensation pursuant to the law, and where compensation is received for accidental damages to property.
中文原文 所得稅法施行細則第9條
本法第九條所稱交換，包括政府依法給價徵收，及財產受意外災害而獲得賠償。