Enforcement Rules of the Income Tax Act Article 31-4
The rules prescribed in Paragraph 1, Article 24-2 of the Act that gains or losses derived from the buying or selling of securities or financial derivatives as approved by the competent authority shall be included in the profits or losses resulted from issuing call (put) warrants means that the profits or losses of each call (put) warrants issued by issuer as calculated at the expiration date shall be included in the amount of the income of the profit-seeking enterprise in the year of expiration and taxed accordingly.
中文原文 所得稅法施行細則第31-4條
本法第二十四條之二第一項所稱買賣經目的事業主管機關核可之有價證券及衍生性金融商品之交易所得或損失，應併計發行認購（售）權證之損益課稅，指發行人發行各檔次認購（售）權證到期計算之損益，應合併計入各認購（售）權證到期年度之營利事業所得額課稅。