Regulations on Business Entity Accounting Handling Article 22
Deferred tax assets: defined as the amounts of income taxes probable against in future periods in respect of deductible temporary differences; the carryforward of unused tax losses; and the carryforward of unused tax credits.
中文原文 商業會計處理準則第22條
遞延所得稅資產，指與可減除暫時性差異、未使用課稅損失遞轉後期及未使用所得稅抵減遞轉後期有關之未來期間可回收所得稅金額。