Income Tax Act Article 17-3
The provisions regarding special deductions for savings and investment as provided for in Item3-3 of Subparagraph 2, Paragraph 1 of Article 17 of the Income Tax Act shall not apply to the dividends on the registered stocks publicly offered and listed by any company and acquired on or after January 1, 1999 by a tax-payer and his/her spouse and any dependent supported by him/her as covered in a joint annual income tax return.
中文原文 所得稅法第17-3條
納稅義務人及與其合併報繳之配偶暨受其扶養親屬，自中華民國八十八年一月一日起取得公司公開發行並上市之記名股票之股利，不適用第十七條第一項第二款第三目第三小目儲蓄投資特別扣除之規定。