Income Tax Act Article 10
The term "fixed place of business" as used in this Act refers to fixed places for operation of business, including administrative offices, branch or sub-branch offices, business offices, factories, workshops, warehouses, mining fields, and construction sites, however, this shall exclude warehouse or storage sites used exclusively for purchase of goods and maintenance shops not used for processing or manufacturing products.The term "business agent" as used in this Act means an agent fulfilling any of the following requirements:1. Where the agent, in addition to representing its principal in the purchase of goods, is authorized to regularly represent the principal in making business arrangements and in signing contracts;2. Where the agent regularly keeps in store goods of its principal and delivers the same, for its principal, to others; and3. Where the agent regularly accepts, for its principal, order for goods.
中文原文 所得稅法第10條
本法稱固定營業場所係指經營事業之固定場所，包括管理處、分支機構、事務所、工廠、工作場、棧房、礦場及建築工程場所。
但專為採購貨品用之倉棧或保養場所，其非用以加工製造貨品者，不在此限。
本法稱營業代理人係指合於左列任一條件之代理人：
一、除代理採購事務外，並有權經常代表其所代理之事業接洽業務，並簽訂契約者。
二、經常儲備屬於其所代理之事業之產品，並代表其所代理之事業將此項貨品交付與他人者。
三、經常為其所代理之事業接受訂貨者。
但專為採購貨品用之倉棧或保養場所，其非用以加工製造貨品者，不在此限。
本法稱營業代理人係指合於左列任一條件之代理人：
一、除代理採購事務外，並有權經常代表其所代理之事業接洽業務，並簽訂契約者。
二、經常儲備屬於其所代理之事業之產品，並代表其所代理之事業將此項貨品交付與他人者。
三、經常為其所代理之事業接受訂貨者。