Income Tax Act Article 4-2
Income tax on gains derived from transactions of futures under the Futures Transaction Tax Act shall be suspended for the time being and losses on such transactions shall not be deductible from the amount of income.
中文原文 所得稅法第4-2條
依期貨交易稅條例課徵期貨交易稅之期貨交易所得，暫行停止課徵所得稅；其交易損失，亦不得自所得額中減除。