Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 17 Law: Enforcement Rules of Value-added and Non-value-added Business Tax Act Chinese: 加值型及非加值型營業稅法施行細則第17條 The term "antiques" as used in Subparagraph 3, Article 9 of the Act means antiquities as defined in Item 8 of Subparagragh 1 of Article 3 of the Cultural Heritage Preservation Act. 中文原文 加值型及非加值型營業稅法施行細則第17條 本法第九條第三款所稱古物，指文化資產保存法第三條第一款第八目所定古物。
