Enforcement Rules of the Income Tax Act Article 5
Subsidiaries of organizations or societies stated in Subparagraph 13, Paragraph 1, Article 4 of the Act refer to organizations separately set up to run companies or operate business pertaining to educational, cultural, public welfare and charitable organizations or institutions, in order to fulfill their goals of establishment.
中文原文 所得稅法施行細則第5條
本法第四條第一項第十三款所稱之附屬作業組織，指教育、文化、公益、慈善機關或團體為達成其創設目的而另設經營事業或營業行為之組織。