Regulations for Reducing Business and Entertainment Taxes for Cultural and Arts-related Enterprises Article 1
These Regulations are prescribed according to Paragraph 2 of Article 31 of the Culture and Arts Reward and Promotion Act ("the Act").
中文原文 文化藝術事業減免營業稅及娛樂稅辦法第1條
本辦法依文化藝術獎助及促進條例（以下簡稱本條例）第三十一條第二項規定訂定之。