Enforcement Rules of Stamp Tax Act Article 7
The "duplicates or transcripts" depicted in Item 5, Article 6 of the Act shall mean copies of a document having contents identical to the original document which is affixed with tax stamps.
中文原文 印花稅法施行細則第7條
本法第六條第五款所稱副本或抄本，應以其內容與已貼印花稅票之正本完全相符者為限。