Enforcement Rules of the Income Tax Act Article 85-2
The tax withholder of the interest from government bonds, corporate bonds, and financial bonds shall withhold the tax in accordance with the following rules:1. Where the coupon rate was appointed at a fixed or floating rate, the tax withholder shall withhold the tax at the time when interest is paid in accordance with the prescribed withholding rate.2. In the case where the bonds are zero coupon bonds, the tax withholder shall withhold the tax at the time of maturity in accordance with the prescribed withholding rate and the difference between the par value and the issuance price of the bonds.3. In the case where the bonds include option rights such as conversion, swap, repurchase and redemption rights, the tax withholder shall withhold tax at the time when interest premium is paid in accordance with the prescribed withholding rate; in the case where the bonds are appointed at a coupon rate, the tax withholder shall be subject to the provision otherwise provided for in Subparagraph 1 above.
中文原文 所得稅法施行細則第85-2條
公債、公司債及金融債券利息之扣繳義務人，應依下列規定扣繳稅款：
一、票面利率約定為固定利率或浮動利率者，扣繳義務人應於給付公債、公司債及金融債券之利息時，按給付金額依規定之扣繳率扣繳稅款。
二、零息債券者，扣繳義務人應於公債、公司債及金融債券到期還本時，按該債券發行金額與票面金額之差額依規定之扣繳率扣繳稅款。
三、內含轉換權、交換權、賣回權或贖回權等選擇權者，扣繳義務人應於給付利息補償金時，按給付金額依規定扣繳率扣繳稅款；如約定有票面利率者，扣繳義務人應另依第一款規定辦理。
一、票面利率約定為固定利率或浮動利率者，扣繳義務人應於給付公債、公司債及金融債券之利息時，按給付金額依規定之扣繳率扣繳稅款。
二、零息債券者，扣繳義務人應於公債、公司債及金融債券到期還本時，按該債券發行金額與票面金額之差額依規定之扣繳率扣繳稅款。
三、內含轉換權、交換權、賣回權或贖回權等選擇權者，扣繳義務人應於給付利息補償金時，按給付金額依規定扣繳率扣繳稅款；如約定有票面利率者，扣繳義務人應另依第一款規定辦理。