Credit Union Act Article 13-1
The total share of each member is not exceed one million dollars, dividends shall be exempted from his own individual income tax.
中文原文 儲蓄互助社法第13-1條
儲蓄互助社社員之儲蓄股金未達一百萬元者，其股息所得免稅。
English translation for reference only; the Chinese text prevails. Not legal advice.