Income Tax Act Article 8
The term "income from sources in the Republic of China" used in this Act refers to income of the following categories:1. Dividends distributed by companies incorporated and registered in accordance with the Company Act of the Republic of China and by foreign companies authorized by the government of the Republic of China to operate within the territory of the Republic of China;2. Profits distributed by profit-seeking enterprises organized in the form of a cooperative or a partnership within the territory of the Republic of China;3. Remuneration for services rendered within the territory of the Republic of China; however, this shall not apply to remuneration obtained from an employer without the territory of the Republic of China by an individual not residing in the Republic of China but staying in the Republic of China for a period of not more than ninety days during a taxable year;4. Interest obtained from governments of various levels of the Republic of China, from juristic persons within the territory of the Republic of China and from individuals residing in the Republic of China;5. Rental obtained from lease of property situated within the territory of the Republic of China;6. Royalties obtained from patents, trademarks, copyrights, secret formulas and franchises by virtue of their being made available for use by other persons within the territory of the Republic of China;7. Profits from the transaction of properties within the territory of the Republic of China;8. Remuneration for services performed by personnel sent abroad by the government of the Republic of China on overseas missions and for services rendered abroad by employees in general;9. Profits from operation of industry, commerce, agriculture, forestry, fishery, animal husbandry, mining, and metallurgy enterprises within the territory of the Republic of China;10. Prizes or awards won from skills competitions or by chance, etc. within the territory of the Republic of China; and11. Any other income obtained within the territory of the Republic of China.
中文原文 所得稅法第8條
本法稱中華民國來源所得，係指左列各項所得：
一、依中華民國公司法規定設立登記成立之公司，或經中華民國政府認許在中華民國境內營業之外國公司所分配之股利。
二、中華民國境內之合作社或合夥組織營利事業所分配之盈餘。
三、在中華民國境內提供勞務之報酬。
但非中華民國境內居住之個人，於一課稅年度內在中華民國境內居留合計不超過九十天者，其自中華民國境外僱主所取得之勞務報酬不在此限。
四、自中華民國各級政府、中華民國境內之法人及中華民國境內居住之個人所取得之利息。
五、在中華民國境內之財產因租賃而取得之租金。
六、專利權、商標權、著作權、秘密方法及各種特許權利，因在中華民國境內供他人使用所取得之權利金。
七、在中華民國境內財產交易之增益。
八、中華民國政府派駐國外工作人員，及一般雇用人員在國外提供勞務之報酬。
九、在中華民國境內經營工商、農林、漁牧、礦冶等業之盈餘。
十、在中華民國境內參加各種競技、競賽、機會中獎等之獎金或給與。
十一、在中華民國境內取得之其他收益。
一、依中華民國公司法規定設立登記成立之公司，或經中華民國政府認許在中華民國境內營業之外國公司所分配之股利。
二、中華民國境內之合作社或合夥組織營利事業所分配之盈餘。
三、在中華民國境內提供勞務之報酬。
但非中華民國境內居住之個人，於一課稅年度內在中華民國境內居留合計不超過九十天者，其自中華民國境外僱主所取得之勞務報酬不在此限。
四、自中華民國各級政府、中華民國境內之法人及中華民國境內居住之個人所取得之利息。
五、在中華民國境內之財產因租賃而取得之租金。
六、專利權、商標權、著作權、秘密方法及各種特許權利，因在中華民國境內供他人使用所取得之權利金。
七、在中華民國境內財產交易之增益。
八、中華民國政府派駐國外工作人員，及一般雇用人員在國外提供勞務之報酬。
九、在中華民國境內經營工商、農林、漁牧、礦冶等業之盈餘。
十、在中華民國境內參加各種競技、競賽、機會中獎等之獎金或給與。
十一、在中華民國境內取得之其他收益。