Enforcement Rules of Stamp Tax Act Article 3
The "common currency" depicted in Article 3 of the Act shall mean the New Taiwan Dollar in Taiwan, Kinmen, Matzu and other offshore islands.
中文原文 印花稅法施行細則第3條
本法第三條所稱通用貨幣，在臺灣地區及金門馬祖等外島，係指新台幣。