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Q, \u53f0\u6e7e\u306e\u7a0e\u7406\u58eb\u3088\u308a\u30012\u5e74\u3092\u7d4c\u904e\u3057\u3066\u652f\u6255\u3092\u3057\u3066\u3044\u306a\u3044\u4ed5\u5165\u308c\u3084\u8cbb\u7528\u7b49\u306f\u3001\u305d\u306e\u5206\u3092\u53ce\u76ca\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u672c\u5f53\u3067\u3059\u304b\u3002<\/p>\n

\uff21,\u73fe\u5728\u3001\u898f\u5b9a\u4e0a\u30012\u5e74\u3068\u3044\u3046\u671f\u9650\u306f\u8a2d\u3051\u3089\u308c\u3066\u306f\u304a\u308a\u307e\u305b\u3093\u304c\u3001\u53f0\u6e7e\u306e\u7a0e\u52d9\u898f\u5b9a\u4e0a\u306f\u3001\u305d\u306e\u4ed6\u306e\u6cd5\u5f8b\u306b\u3088\u308a\u8acb\u6c42\u6a29\u306e\u671f\u9650\u304c\u5207\u308c\u305f\u50b5\u52d9\u306f\u3001\u53ce\u76ca\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002\uff08Income Tax Act\u3000Article\u300024\uff09<\/p>\n

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\u53c2\u8003\u6cd5\u5f8b\u3000Income Tax Act\u3000Article\u300024\u3000<\/p>\n

The unpaid accounts or expenses or losses or various debts payable recorded in a profit-seeking enterprise’s accounts that have yet to have been paid at the time of the expiry of the period for the validing of such claims according to the relevant regulations shall be enumerated under other revenue headings, and shall be enumerated under the accounts of non-operating expenditure at the time of actual payment.<\/p>\n

http:\/\/www.dot.gov.tw\/en\/home.jsp<\/a><\/p>\n