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


Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 17-1
Holding over one year as stated in Category 7, Paragraph 1, Article 14 of the Act refers to cases where there has been a period of over one year from the day of acquisition to the day of transfer.

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