Enforcement Rules of Stamp Tax Act Article 4
The "place of entertainment" depicted in Item 6 of Article 5 of the Act shall mean entertainment facilities or performance for the visual and/or audio enjoyment and entertainment of others, excluding scenic spots, gardens, sports arena and cultural exhibition places.
中文原文 印花稅法施行細則第4條
本法第五條第六款所稱各種娛樂場所，係指以娛樂設備或演技，供人視聽玩賞，以娛樂身心之場所而言。
不包括風景區、花園、運動競技場所及文物展覽場所在內。
不包括風景區、花園、運動競技場所及文物展覽場所在內。