Act Governing Foreign Loans and Guarantee for the Government to Develop the Economy and Society Article 8
The interest derived by creditors from loans or guarantees in accordance with this Act is exempt from income tax.
中文原文 政府發展經濟社會向國外借款及保證條例第8條
依本條例所借或保證之借款，債權人所得之利息免徵所得稅。