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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 Basic Tax Act
Article 7
With respect to the securities transaction income referred to in  Subparagraph 1, Paragraph 1, Article 7 of the Act, the method for  estimating the transaction cost incurred from such transaction shall be  identical with the calculation method adopted under Article 44 and  Article 48 of the Income Tax Act and under Article 46 of the Enforcement  Rules of the Income Tax Act.

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