Futures Transaction Tax Act Article 1
Trading of futures within the Republic of China shall be subject to futures transaction tax [hereinafter, "transaction tax"] in accordance with the provisions of this Act.
中文原文 期貨交易稅條例第1條
凡在中華民國境內期貨交易所從事期貨交易，依本條例之規定，徵收期貨交易稅。