Stamp Tax Act Article 5
Types of documents subject to the levy of stamp tax include: (deleted). Receipts for monetary payments: referring to documents, books or records drawn upon the receipt of money, such as receipts, slips, releases, bank books, payment records and the like issued to identify monetary payment, but excluding monetary receipts for commercial invoices or commercial invoices for monetary receipts. Deeds for sale of movables: Referring to deeds receipts issued for sale of movables. Contracting agreements: Referring to agreements executed for the completion of a specifically ordered task, e.g. construction contracts, printing contracts, OEM contracts and the like. Contracts for the sale, transfer and partition of real estate: Referring to pledge of lien on real estate, or deeds or contracts for sale, exchange, gratuitous transfer, or partition of real estate to be submitted to government agencies for registration.
中文原文 印花稅法第5條
印花稅以左列憑證為課徵範圍：
一、（刪除）二、銀錢收據：指收到銀錢所立之單據、簿、摺。
凡收受或代收銀錢收據、收款回執、解款條、取租簿、取租摺及付款簿等屬之。
但兼具營業發票性質之銀錢收據及兼具銀錢收據性質之營業發票不包括在內。
三、買賣動產契據：指買賣動產所立之契據。
四、承攬契據：指一方為他方完成一定工作之契據；如承包各種工程契約、承印印刷品契約及代理加工契據等屬之。
五、典賣、讓受及分割不動產契據：指設定典權及買賣、交換、贈與、分割不動產所立向主管機關申請物權登記之契據。
一、（刪除）二、銀錢收據：指收到銀錢所立之單據、簿、摺。
凡收受或代收銀錢收據、收款回執、解款條、取租簿、取租摺及付款簿等屬之。
但兼具營業發票性質之銀錢收據及兼具銀錢收據性質之營業發票不包括在內。
三、買賣動產契據：指買賣動產所立之契據。
四、承攬契據：指一方為他方完成一定工作之契據；如承包各種工程契約、承印印刷品契約及代理加工契據等屬之。
五、典賣、讓受及分割不動產契據：指設定典權及買賣、交換、贈與、分割不動產所立向主管機關申請物權登記之契據。