The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects Article 6
The term “purchase” as used in these Regulations shall include purchases with payment by installments and financial leases.If there are more than two leasees of the financial lease under the preceding paragraph, the portion of the payment of each leasee shall be equal to the rights of usage or ownership acquired.
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6條
本辦法所稱購置，包括分期付款及融資租賃。
前項融資租賃，其承租人為二人以上者，以各承租人所取得之使用權或所有權與其所支付之價款比例相等者為限。
前項融資租賃，其承租人為二人以上者，以各承租人所取得之使用權或所有權與其所支付之價款比例相等者為限。