Enforcement Rules of the Income Tax Act Article 12
The surplus profit derived by an individual from incidental trading activities as stated in Category 1, Paragraph 1, Article 14 of the Act refers to earnings received by an individual and not by a profit-seeking enterprise from the sale of goods, the calculation of which is governed by provisions of the Act concerning calculation of income from profit-seeking activities.
中文原文 所得稅法施行細則第12條
本法第十四條第一項第一類所稱一時貿易之盈餘，指非營利事業組織之個人買賣商品而取得之盈餘，其計算準用本法關於計算營利事業所得額之規定。