The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects Article 15
If the equipment or technology purchased, or R&D and personnel training expenditure, with respect to which credit against profit-seeking enterprise income tax has being applied, according to provisions of other Acts, these Regulations shall not apply again to the same.
中文原文 民間機構參與重大公共建設適用投資抵減辦法第15條
民間機構購置之設備或技術及投資於研究與發展、人才培訓之支出，已依其他法令規定享受投資抵減者，不得再適用本辦法。