Enforcement Rules of Stamp Tax Act Article 8
The "grain suppliers" depicted in Item 1, Article 7 of the Act shall mean merchants with grain merchant licenses and engaging in business as defined in the license. The "grain" shall mean rice, barley, wheat, wheat flour, rice flour, noodles (including noodle cakes and noodle strips), soybeans (including soya bean and green bean), peanut, Chinese sorghum, sweet potato, sweet potato chops, starch potato, oatmeal, cake flour, and miso.
中文原文 印花稅法施行細則第8條
本法第七條第一款所稱之糧食業，以領有糧商執照並以執照內所載營業範圍為限。
所稱糧食，以米穀、小麥、大麥、麵粉、米粉、麵類（包括麵乾、麵條等）、大豆（包括黃豆、青皮豆）、落花生、高粱、甘薯、甘薯簽、甘薯澱粉、大麥片、糕粉、味噌等項為限。
所稱糧食，以米穀、小麥、大麥、麵粉、米粉、麵類（包括麵乾、麵條等）、大豆（包括黃豆、青皮豆）、落花生、高粱、甘薯、甘薯簽、甘薯澱粉、大麥片、糕粉、味噌等項為限。