Code of Civil Procedure Article 93
Where the litigation expenses are to be borne by both parties in a certain proportion, except in the case provided in the second paragraph of the preceding article, the court, when fixing the amount of litigation expenses payable by each party, shall adjudicate the amount of the balance payable by one party to the other party as a result of an offset.
中文原文 民事訴訟法第93條
當事人分擔訴訟費用者，法院為確定費用額之裁判時，除前條第二項情形外，應視為各當事人應負擔之費用，已就相等之額抵銷，而確定其一造應賠償他造之差額。