Income Tax Act Article 3-2
Where the settlor of a trust deed is a profit-seeking enterprise and the beneficiary of the whole or any part of the trust benefit designated therein is not the settlor once the trust deed takes effect, then the said beneficiary shall include the value of his/her/its entitlement to such trust benefit in the aggregate amount of his/her/its annual income in the year the trust deed takes effect for assessment of income tax under this Act.In the case of a trust deed referred to in the preceding Paragraph wherein the settlor is named as the beneficiary of the whole or any part of the trust benefit, if the beneficiary is replaced by a person other than the settlor during the term of such trust relationship, then the said new beneficiary shall include the value of his/her/its entitlement to such trust benefit in the aggregate amount of his/her/its annual income in the year the beneficiary change takes effect for assessment of income tax under this Act.In the case of a trust deed wherein the settlor is a profit-seeking enterprise, if more trust property is added during the term of such trust relationship, so as to increase the right of a person other than the settlor to enjoy the trust benefit, then the said person shall include the increased portion of the value of his/her/its entitlement to such trust benefit in the aggregate amount of his/her/its annual income in the year the trust property increase takes effect for assessment of income tax under this Act.Where the beneficiary or beneficiaries of a trust deed set forth in any of the preceding three Paragraphs are unspecified or not in existence yet, the trustee shall be considered as the taxpayer for that trust deed who shall declare and pay the tax for the value of the beneficiary's entitlement to such trust benefit in the year the trust deed takes effect, the year the change of beneficiary takes effect, or the year in which more trust property is added. The tax thereof shall be calculated in accordance with the prescribed withholding tax rate within the time limit stipulated in Article 71 of this Act. The aforementioned withholding tax rate shall be formulated by the Ministry of Finance (hereinafter referred to as the MOF) and submitted to the Executive Yuan for its approval and promulgation.
中文原文 所得稅法第3-2條
委託人為營利事業之信託契約，信託成立時，明定信託利益之全部或一部之受益人為非委託人者，該受益人應將享有信託利益之權利價值，併入成立年度之所得額，依本法規定課徵所得稅。
前項信託契約，明定信託利益之全部或一部之受益人為委託人，於信託關係存續中，變更為非委託人者，該受益人應將其享有信託利益之權利價值，併入變更年度之所得額，依本法規定課徵所得稅。
信託契約之委託人為營利事業，信託關係存續中追加信託財產，致增加非委託人享有信託利益之權利者，該受益人應將其享有信託利益之權利價值增加部分，併入追加年度之所得額，依本法規定課徵所得稅。
前三項受益人不特定或尚未存在者，應以受託人為納稅義務人，就信託成立、變更或追加年度受益人享有信託利益之權利價值，於第七十一條規定期限內，按規定之扣繳率申報納稅；其扣繳率由財政部擬訂，報請行政院核定發布之。
前項信託契約，明定信託利益之全部或一部之受益人為委託人，於信託關係存續中，變更為非委託人者，該受益人應將其享有信託利益之權利價值，併入變更年度之所得額，依本法規定課徵所得稅。
信託契約之委託人為營利事業，信託關係存續中追加信託財產，致增加非委託人享有信託利益之權利者，該受益人應將其享有信託利益之權利價值增加部分，併入追加年度之所得額，依本法規定課徵所得稅。
前三項受益人不特定或尚未存在者，應以受託人為納稅義務人，就信託成立、變更或追加年度受益人享有信託利益之權利價值，於第七十一條規定期限內，按規定之扣繳率申報納稅；其扣繳率由財政部擬訂，報請行政院核定發布之。