Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual Article 6
The term "current-year earnings" prescribed in these Regulations shall be calculated according to the following provisions:1. Current-year earnings = The controlled foreign company’s net profit (or loss) after tax of the current year and other profit (or loss) items included in the undistributed surplus earnings of the current year as per the Financial Accounting Standards endorsed by the Republic of China - Investment income (or loss) derived from invested enterprises in non-low-tax jurisdictions recognized under the equity method as prescribed in Subparagraph 2 + Realized investment income (or loss) from invested enterprises in non-low-tax jurisdictions recognized under the equity method as prescribed in Subparagraph 3 + Adjustment amount for the disposal of equity interests of invested enterprises in non-low-tax jurisdictions recognized under the equity method as prescribed in Subparagraph 4 + Amounts calculated as per Article 7.2. Investment income (or loss) derived from invested enterprises in non-low-tax jurisdictions recognized under the equity method = The sum of net profit (or loss) after tax and other profit (or loss) items included in the undistributed surplus earnings of the current year of the invested enterprise × The weighted average ratio of shares or capital held by the controlled foreign company of that enterprise - Related income tax expenses + Related income tax benefits.3. Realized investment income (or loss) from invested enterprises in non-low-tax jurisdictions recognized under the equity method = (The resolved amount of surplus earnings distribution of the invested enterprise - Income tax paid on the dividends or surplus earnings of the invested enterprise in its country or jurisdiction) × The controlled foreign company's holding ratio of the invested enterprise's shares or capital on the distribution date - The realized investment loss derived from the invested enterprise × The controlled foreign company's holding ratio of the invested enterprise's shares or capital on the realization date. It shall be processed in accordance with the following provisions:(1) The resolved amount of surplus earnings distribution of the invested enterprise shall be recognized based on the amount agreed upon by the shareholders of the said invested enterprise or resolved in its shareholder meeting, and the year of the distribution date shall be considered as the accrual year.(2) The accrual year for realized investment losses is the year of the realization date of such losses. If the invested enterprise incurs a loss, but the original equity capital contributed by the investing enterprise is not reduced, such investment losses are not considered as realized.(3) If the said invested enterprise resolves to distribute the surplus earnings of the fiscal year 2022 and prior years before or on March 31, 2024, and the individual provides sufficient documents to prove such distribution of surplus earnings within the deadline specified in Paragraph 1 of Article 71 of Income Tax Act, then the said resolved amount of surplus earnings distribution is exempt from the calculation as per the preamble.4. Adjustment amount for the disposal of equity interests of invested enterprises in non-low-tax jurisdictions recognized under the equity method = [The book value (including investment income or loss recognized under the equity method) of the invested enterprises in non-low-tax jurisdictions held directly by the controlled foreign company on the disposal date – The original acquisition cost of the invested enterprises in non-low-tax jurisdictions by the controlled foreign company] + [The book value (including investment income or loss recognized under the equity method) of the invested enterprises in non-low-tax jurisdictions held directly by the controlled foreign company’s invested enterprises in low-tax jurisdictions on the disposal date – The original acquisition cost of the invested enterprises in non-low-tax jurisdiction held directly by the controlled foreign company’s invested enterprises in low-tax jurisdictions] × the holding ratio of shares or capital of the invested enterprises in the low-tax jurisdictions held by the controlled foreign company on the disposal date – Related income tax expenses + Related income tax benefits. When the controlled foreign company indirectly holds the invested enterprises in non-low-tax jurisdictions through multiple layers of invested enterprises in low-tax jurisdictions, and either the controlled foreign company or the intermediary invested enterprise in a low-tax jurisdiction disposes of the equity interest of the invested enterprise of the next layer in a low-tax jurisdiction, the said adjustment amount shall be calculated in accordance with the aforementioned provision.The Financial Accounting Standards endorsed by the Republic of China mentioned in Subparagraph 1 of the preceding paragraph shall refer to the Enterprise Accounting Standard and interpretations thereof announced by the Accounting Research and Development Foundation, and International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), interpretations, and interpretative announcements endorsed by the Financial Supervisory Commission, and the Regulations Governing the Preparation of Financial Reports by Securities Issuers.The calculation of the adjustment amount mentioned in Subparagraph 4 of Paragraph 1 shall be consistent with the following provisions:1. If the said adjustment amount is already included in the calculation basis of current-year earnings for the current or previous years as prescribed in Subparagraph 1 of Paragraph 1, or in the amounts calculated according to Subparagraphs 2 to 4 of Paragraph 1, leading to duplication in inclusion, it shall be excluded; if it leads to duplication in deduction, it shall be included.2. For a controlled foreign company and the invested enterprises in low-tax jurisdictions directly or indirectly held by this company, if they acquired and recognized the shares or capital of invested enterprises in non-low-tax jurisdictions under the equity method before or on December 31, 2022, the original acquisition cost shall be determined based on the book value of such invested enterprises in non-low-tax jurisdictions on December 31, 2022.The positive amounts calculated according to the provisions of Subparagraphs 2 to 4 of the first paragraph shall be included as positive figures in the formula of Subparagraph 1 of Paragraph 1; the negative amounts shall be included as negative figures.For the components of the current-year earnings prescribed in these Regulations that are recorded or paid in foreign currency, the conversion to New Taiwan Dollar shall be calculated using the annual average exchange rate based on the closing spot buying rate of the said foreign currency announced by Bank of Taiwan at the end of each month (if such rate is not available, then use the cash buying rate), rounded to the fifth decimal place. If the said foreign currency is not one of the currencies announced by Bank of Taiwan, such conversion should be made using the closing spot buying rate of this foreign currency announced by the major correspondent bank of the controlled foreign company at the end of each month (if such rate is not available, then use the cash buying rate), and convert it to any announced currency of Bank of Taiwan, and then processed according to the aforementioned provision.
中文原文 個人計算受控外國企業所得適用辦法第6條
本辦法所定受控外國企業當年度盈餘，依下列規定計算：
一、當年度盈餘＝受控外國企業依中華民國認可財務會計準則計算之當年度稅後淨利（損）及稅後淨利（損）以外純益（損）項目計入當年度未分配盈餘之數額－第二款規定之受控外國企業源自非低稅負區採權益法認列轉投資事業之投資損益＋第三款規定之受控外國企業源自非低稅負區採權益法認列轉投資事業之投資損益已實現數＋第四款規定之受控外國企業源自處分非低稅負區採權益法認列轉投資事業股權之調整數＋依第七條規定計算之數額。
二、受控外國企業源自非低稅負區採權益法認列轉投資事業之投資損益＝該轉投資事業當年度稅後淨利（損）及稅後淨利（損）以外純益（損）項目計入當年度未分配盈餘之數額合計數×受控外國企業持有該事業股份或資本額之加權平均比率－相關所得稅費用＋相關所得稅利益。
三、受控外國企業源自非低稅負區採權益法認列轉投資事業之投資損益已實現數＝（該轉投資事業決議盈餘分配數－在其所在國家或地區已繳納之股利或盈餘所得稅）×分配日受控外國企業持有該轉投資事業股份或資本額之比率－該轉投資事業投資損失已實現數×實現日受控外國企業持有該轉投資事業股份或資本額之比率；並應依下列各目規定辦理：
（一）所定決議盈餘分配數，按該轉投資事業股東同意或股東會決議金額認定，並以分配日所屬年度為權責發生年度。
（二）所定投資損失已實現數，以實現日所屬年度為權責發生年度；被投資之事業發生虧損，但投資事業原出資額並未折減者，不予認定投資損失已實現數。
（三）該轉投資事業於中華民國一百十三年三月三十一日以前決議分配其一百十一年度及以前年度盈餘，且個人於所得稅法第七十一條第一項規定期限內，提示足資證明該盈餘分配之文件者，得免依序文規定將該決議盈餘分配數列入計算。
四、受控外國企業源自處分非低稅負區採權益法認列轉投資事業股權之調整數＝〔受控外國企業於處分日認列直接持有非低稅負區採權益法認列轉投資事業之帳面價值（包含採權益法認列之投資損益）－受控外國企業原始取得該轉投資事業之成本〕＋〔受控外國企業之低稅負區轉投資事業於處分日認列其直接持有非低稅負區採權益法認列轉投資事業之帳面價值（包含採權益法認列之投資損益）－該低稅負區轉投資事業原始取得非低稅負區轉投資事業之成本〕×處分日受控外國企業持有該低稅負區轉投資事業股份或資本額之比率－相關所得稅費用+相關所得稅利益。
受控外國企業透過低稅負區轉投資事業多層次間接持有非低稅負區轉投資事業，該受控外國企業或中間層低稅負區轉投資事業處分其次一層低稅負區轉投資事業股權時，應比照前段規定計算調整數。
前項第一款所稱中華民國認可財務會計準則，指財團法人中華民國會計研究發展基金會公開之企業會計準則公報及其解釋，或金融監督管理委員會認可之國際財務報導準則、國際會計準則、解釋、解釋公告及證券發行人財務報告編製準則。
第一項第四款調整數之計算，應符合下列各款規定：
一、計算之調整數如已包含於當年度或以前年度依第一項第一款規定之當年度盈餘計算基準、第一項第二款至第四款規定計算之數額，致重複計入者，應予排除；致重複減除者，應予計入。
二、受控外國企業、其直接或間接投資之低稅負區轉投資事業於中華民國一百十一年十二月三十一日以前取得非低稅負區採權益法認列轉投資事業之股份或資本額者，其原始取得成本，以一百十一年十二月三十一日該非低稅負區轉投資事業之帳面價值認定之。
依第一項第二款至第四款規定計算之各款數額為正者，以該正數計入第一項第一款計算公式，各款數額為負者，以該負數計入。
本辦法規定之當年度盈餘各組成項目如以外國貨幣記帳或繳納，應按當年度臺灣銀行每月末日之牌告外幣收盤即期買入匯率（如無該匯率，以現金買入匯率）計算之年度平均匯率（以四捨五入計算至小數點以下第五位）換算為新臺幣；如該外國貨幣非臺灣銀行牌告外幣，應以受控外國企業主要往來銀行每月末日之牌告外幣收盤即期買入匯率（如無該匯率，以現金買入匯率）折算為臺灣銀行牌告之任一外幣金額，再依前段規定辦理。
一、當年度盈餘＝受控外國企業依中華民國認可財務會計準則計算之當年度稅後淨利（損）及稅後淨利（損）以外純益（損）項目計入當年度未分配盈餘之數額－第二款規定之受控外國企業源自非低稅負區採權益法認列轉投資事業之投資損益＋第三款規定之受控外國企業源自非低稅負區採權益法認列轉投資事業之投資損益已實現數＋第四款規定之受控外國企業源自處分非低稅負區採權益法認列轉投資事業股權之調整數＋依第七條規定計算之數額。
二、受控外國企業源自非低稅負區採權益法認列轉投資事業之投資損益＝該轉投資事業當年度稅後淨利（損）及稅後淨利（損）以外純益（損）項目計入當年度未分配盈餘之數額合計數×受控外國企業持有該事業股份或資本額之加權平均比率－相關所得稅費用＋相關所得稅利益。
三、受控外國企業源自非低稅負區採權益法認列轉投資事業之投資損益已實現數＝（該轉投資事業決議盈餘分配數－在其所在國家或地區已繳納之股利或盈餘所得稅）×分配日受控外國企業持有該轉投資事業股份或資本額之比率－該轉投資事業投資損失已實現數×實現日受控外國企業持有該轉投資事業股份或資本額之比率；並應依下列各目規定辦理：
（一）所定決議盈餘分配數，按該轉投資事業股東同意或股東會決議金額認定，並以分配日所屬年度為權責發生年度。
（二）所定投資損失已實現數，以實現日所屬年度為權責發生年度；被投資之事業發生虧損，但投資事業原出資額並未折減者，不予認定投資損失已實現數。
（三）該轉投資事業於中華民國一百十三年三月三十一日以前決議分配其一百十一年度及以前年度盈餘，且個人於所得稅法第七十一條第一項規定期限內，提示足資證明該盈餘分配之文件者，得免依序文規定將該決議盈餘分配數列入計算。
四、受控外國企業源自處分非低稅負區採權益法認列轉投資事業股權之調整數＝〔受控外國企業於處分日認列直接持有非低稅負區採權益法認列轉投資事業之帳面價值（包含採權益法認列之投資損益）－受控外國企業原始取得該轉投資事業之成本〕＋〔受控外國企業之低稅負區轉投資事業於處分日認列其直接持有非低稅負區採權益法認列轉投資事業之帳面價值（包含採權益法認列之投資損益）－該低稅負區轉投資事業原始取得非低稅負區轉投資事業之成本〕×處分日受控外國企業持有該低稅負區轉投資事業股份或資本額之比率－相關所得稅費用+相關所得稅利益。
受控外國企業透過低稅負區轉投資事業多層次間接持有非低稅負區轉投資事業，該受控外國企業或中間層低稅負區轉投資事業處分其次一層低稅負區轉投資事業股權時，應比照前段規定計算調整數。
前項第一款所稱中華民國認可財務會計準則，指財團法人中華民國會計研究發展基金會公開之企業會計準則公報及其解釋，或金融監督管理委員會認可之國際財務報導準則、國際會計準則、解釋、解釋公告及證券發行人財務報告編製準則。
第一項第四款調整數之計算，應符合下列各款規定：
一、計算之調整數如已包含於當年度或以前年度依第一項第一款規定之當年度盈餘計算基準、第一項第二款至第四款規定計算之數額，致重複計入者，應予排除；致重複減除者，應予計入。
二、受控外國企業、其直接或間接投資之低稅負區轉投資事業於中華民國一百十一年十二月三十一日以前取得非低稅負區採權益法認列轉投資事業之股份或資本額者，其原始取得成本，以一百十一年十二月三十一日該非低稅負區轉投資事業之帳面價值認定之。
依第一項第二款至第四款規定計算之各款數額為正者，以該正數計入第一項第一款計算公式，各款數額為負者，以該負數計入。
本辦法規定之當年度盈餘各組成項目如以外國貨幣記帳或繳納，應按當年度臺灣銀行每月末日之牌告外幣收盤即期買入匯率（如無該匯率，以現金買入匯率）計算之年度平均匯率（以四捨五入計算至小數點以下第五位）換算為新臺幣；如該外國貨幣非臺灣銀行牌告外幣，應以受控外國企業主要往來銀行每月末日之牌告外幣收盤即期買入匯率（如無該匯率，以現金買入匯率）折算為臺灣銀行牌告之任一外幣金額，再依前段規定辦理。