Regulations of financial treatment of industrial and commercial groups Article 2

Industrial and commercial groups mentioned herein refer to industrial groups and mining groups established in accordance with industrial group act, commercial groups and groups of export trades established in accordance with commercial group act.
中文原文 工商團體財務處理辦法第2條
本辦法所稱工商團體係指依工業團體法成立之工業團體、礦業團體及依商業團體法成立之商業、輸出業團體。

English translation for reference only; the Chinese text prevails. Not legal advice.