Income Tax Act Article 7
The term "person" as used in this Act refers to a natural person or juristic person. The term "individual" used in this Act means a natural person.The term "individual residing in the Republic of China" refers to one of the following:1. A person who has domicile within the territory of the Republic of China and resides at all times within the territory of the Republic of China;2. A person who has no domicile within the territory of the Republic of China but resides within the territory of the Republic of China for a period of more than 183 days during a taxable year.The term "individual not residing in the Republic of China" denotes an individual who does not fit the descriptions provided in the preceding paragraph.The term "taxpayer" as used in this Act means a person who is required under this Act to report or pay income tax.The term "tax withholder" as used in this Act means a person who is required under this Act to withhold income tax from his payment to be made to a taxpayer.
中文原文 所得稅法第7條
本法稱人，係指自然人及法人。
本法稱個人，係指自然人。
本法稱中華民國境內居住之個人，指左列兩種：
一、在中華民國境內有住所，並經常居住中華民國境內者。
二、在中華民國境內無住所，而於一課稅年度內在中華民國境內居留合計滿一百八十三天者。
本法稱非中華民國境內居住之個人，係指前項規定以外之個人。
本法稱納稅義務人，係指依本法規定，應申報或繳納所得稅之人。
本法稱扣繳義務人，係指依本法規定，應自付與納稅義務人之給付中扣繳所得稅款之人。
本法稱個人，係指自然人。
本法稱中華民國境內居住之個人，指左列兩種：
一、在中華民國境內有住所，並經常居住中華民國境內者。
二、在中華民國境內無住所，而於一課稅年度內在中華民國境內居留合計滿一百八十三天者。
本法稱非中華民國境內居住之個人，係指前項規定以外之個人。
本法稱納稅義務人，係指依本法規定，應申報或繳納所得稅之人。
本法稱扣繳義務人，係指依本法規定，應自付與納稅義務人之給付中扣繳所得稅款之人。