Enforcement Rules of the Income Tax Act Article 1
The Rules are established in accordance with Article 121 of the Income Tax Act (hereinafter called “the Act”).
中文原文 所得稅法施行細則第1條
本細則依所得稅法（以下簡稱本法）第一百二十一條之規定訂定之。
English translation for reference only; the Chinese text prevails. Not legal advice.