Enforcement Rules of the Income Tax Act Article 19
Those who undertake intermittent lumbering or alternate lumbering in forestry are not subject to the provisions of Paragraph 3, Article 14 of the Acts governing variable income.
中文原文 所得稅法施行細則第19條
凡經營森林業採間伐輪伐者，不適用本法第十四條第三項關於變動所得之規定。