Income Tax Act Article 42
The dividends or earnings received by a profit-seeking enterprise, organized as a company, a cooperative, or other juristic person, from its investment in another domestic profit-seeking enterprise shall not be included in its taxable income.
中文原文 所得稅法第42條
公司、合作社及其他法人之營利事業，因投資於國內其他營利事業，所獲配之股利或盈餘，不計入所得額課稅。