Enforcement Rules of Stamp Tax Act Article 1
The Enforcement Rules herein are drawn up pursuant to Article 30 of the Stamp Tax Act (referred to as the "Act" hereunder).
中文原文 印花稅法施行細則第1條
本細則依印花稅法（以下簡稱本法）第三十條之規定訂定之。
English translation for reference only; the Chinese text prevails. Not legal advice.