Stamp Tax Act Article 1
Documents provided in this Act and drawn up in the territory of the Republic of China shall be subject to the levy of stamp tax according to this Act.
中文原文 印花稅法第1條
本法規定之各種憑證，在中華民國領域內書立者，均應依本法納印花稅。
English translation for reference only; the Chinese text prevails. Not legal advice.