Regulations on Business Entity Accounting Handling Article 37
Tax expense (tax benefit): defined as the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.
中文原文 商業會計處理準則第37條
所得稅費用（或利益），指包含於決定本期損益中，與本期所得稅及遞延所得稅有關之彙總數。