The term "related parties" in the preceding article shall include affiliated enterprises and related parties other than the affiliated enterprises.

The term "affiliated enterprises" in the preceding paragraph shall refer to where there are any of the following situations between an individual and a domestic or foreign profit-seeking enterprise:

1. An individual directly or indirectly holds 20% or more of the total issued voting shares or total capital of a profit-seeking enterprise.

2. An individual holds the highest percentage of the total issued voting shares or total capital of a profit-seeking enterprise and such percentage reaches 10% or more.

3. The aggregate number of directors of a given profit-seeking enterprise appointed by another profit-seeking enterprise, in which the individual directly or indirectly holds over 50% of the total issued voting shares or total capital of the latter enterprise, is amounting to half or more of the total number of directors of the former enterprise.

4. An individual, their spouse or relatives within the second degree of kinship being the chairman, general manager, or the equivalent or superior of the profit-seeking enterprise.

5. An individual and a profit-seeking enterprise are parties to the same trust relation as the settlor, trustee, or beneficiary, where the trust property consists of shares or capital of an affiliated enterprise located in a low-tax jurisdiction. However, if the trustee is a trust enterprise licensed by the competent authority in its jurisdiction, such a trustee is regarded as a non-affiliated enterprise.

6. Other sufficient evidence that demonstrates the said individual has control over or the ability to participate in the decision-making of the personnel, finance, business operations, or management policies of a profit-seeking enterprise.

The term "related parties other than the affiliated enterprises" in the first paragraph shall refer to a domestic or foreign individual, or an educational, cultural, public welfare, or charitable organization or institution that has any of the following relations with the individual:

1. Spouse and relatives within the second degree of kinship.

2. The relatives or family members included in the individual's annual income tax return as the same tax household for the current year.

3. Persons in the same trust relation with the individual as the settlor, trustee, or beneficiary, where the trust property consisted of shares or capital of an affiliated enterprise in a low-tax jurisdiction, including the settlor, trustee, or beneficiary themselves, their spouses and relatives within the second degree of kinship.

4. A foundation has received donations from the individual amounting to 1/3 or more of its total funds in its balance sheet.

5. The aggregate number of directors represented by the individual and the individual’s spouse or relatives within the second degree of kinship which reaches one half or more of the total number of directors of the foundation.

6. The directors, supervisors, general manager or its equivalent or superior, vice general managers, assistant general managers, and department heads under the direct supervision of the general manager of the affiliated enterprises provided in the subparagraphs of preceding paragraph.

7. The spouses of the directors, supervisors, general manager, or its equivalent or superior of the affiliated enterprises provided in the subparagraphs of preceding paragraph.

8. The relatives within the second degree of kinship of the chairman of the board, or general manager or its equivalent or superior of the affiliated enterprises provided in the subparagraphs of preceding paragraph.

9. Other partners and their spouses of a partnership where the individual or their spouse serves as a partner.

10. Other circumstances whereby an individual has substantive control over the finance, economic, or investment decisions of another individual or an educational, cultural, public welfare, or charitable organization or institution.