Regulations on Tax Reduction Encouragement for Introduction of Industries into New Towns Article 4
An applicant who applies for tax reduction under Subparagraph 1, Paragraph 1, Article 24 of the Regulations (hereinafter referred to as “applicant”) shall meet the following conditions:1. It is a joint stock company limited invested and established or extended after the development authority announces the allocated range, which has established branch companies in the aforesaid range and is engaged in the industries favorable for development of new towns defined by the Executive Yuan.2. It has no significant violations of environmental, labor, or food safety or health laws in the last three years.
中文原文 新市鎮產業引進稅捐減免獎勵辦法第4條
申請適用本條例第二十四條第一項第一款之稅捐減免者（以下簡稱申請人），應符合下列資格條件：
一、經營符合行政院所定有利於新市鎮發展之產業，於開發主管機關公告劃定範圍後，在劃定範圍內新投資設立之股份有限公司或增資擴充之股份有限公司於公告劃定範圍內新設立分公司。
二、最近三年未違反環境保護、勞工或食品安全衛生相關法律且情節重大。
一、經營符合行政院所定有利於新市鎮發展之產業，於開發主管機關公告劃定範圍後，在劃定範圍內新投資設立之股份有限公司或增資擴充之股份有限公司於公告劃定範圍內新設立分公司。
二、最近三年未違反環境保護、勞工或食品安全衛生相關法律且情節重大。