Answer:

The taxpayer, his or her spouse, or any dependent who has a physical or mental disability and requires long-term care services, as announced in Explanatory Decree No. 11304656750 by the Ministry of Health and Welfare, may claim the special deduction of NT$180,000 per year with relevant documents unless:

1. After long-term care and rent for housing deduction, the taxpayer’s tax rate is equal to or greater than 20%, or the tax rate of the taxpayer’s or his/her spouse’s separately computed salary or categorized income is equal to or greater than 20%, or the taxpayer has opted for the single tax rate of 28% on the total amount of the dividends and earnings computed separately.  
2. The amount of the basic income of the taxpayer is greater than NT$7,500,000.