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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 10-2
Content:
The term “other juristic person” stated in Subparagraph 1, Category 1, Paragraph 1 of Article 14, Paragraph 2 of Article 14-3, Paragraph 4 of Article 15, Article 42, Paragraph 2 of Article 76, Subparagraph 1, Paragraph 1 of Article 88, Subparagraph 1, Paragraph 1 of Article 89, Subparagraph 1 of Article 106, and Article 114-4 of the Act refers to limited partnerships registered in accordance with the Limited Partnership Act and medical care corporations which have been approved by the central competent authority and registered in accordance with the Medical Care Act.
 Update:2018-10-01

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