Income Tax Act Article 4-1
Income tax on gains derived from the securities transactions shall be suspended from January 1, 1990; and, at the same time, losses on such transactions shall not be deductible from the amount of income.
中文原文 所得稅法第4-1條
自中華民國七十九年一月一日起，證券交易所得停止課徵所得稅，證券交易損失亦不得自所得額中減除。