The Regulations Governing the Scope of Core Business revenues from the Banking and Insurance Business of the Banking and Insurance Industries Article 2
Core business revenues from the banking and insurance business of the banking and insurance industries shall be revenues separated from those listed below:1.The non-core business revenues prescribed under Article 3 of the Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses.2.The revenues from underwriting, dealing, commission agency, brokerage, agency of securities prescribed under Article 15 of the Securities and Exchange Act.3.The revenues from futures trading prescribed under Article 3 of the Futures Trading Act.4.The revenues from certifying, underwriting, brokering and trading of short-term bills or financial bonds prescribed under Article 21 of the Act Governing Bills Finance Business.5.The revenues from trust of money, trust of loans and related security interests, trust of securities prescribed under Article 16 of the Trust Enterprise Act.6.The revenues from agency fee, commission or processing fee from insurance agents who negotiate an insurance contract or who provide related services as prescribed under Articles 8 and 9 of the Insurance Act.7.The revenues from investing in short-term bills prescribed under Subparagraph 7 of Article 71 and Article 74-1 of The Banking Act of The Republic of China.8.The revenues from dealing and holding certificates of deposits issued by the Central Bank of the Republic of China (Taiwan) in accordance with Article 27 of The Central Bank of the Republic of China (Taiwan) Act.During the implementation period of Subparagraph 7 of the preceding Paragraph, the same shall be applicable to the cases where the taxable tax is not yet levied or pending final decisions.
中文原文 銀行業保險業經營銀行保險本業收入範圍認定辦法第2條
銀行業、保險業經營銀行、保險本業收入，為銀行業及保險業下列業務收入以外之收入：
一、銀行業保險業信託投資業證券業期貨業票券業及典當業經營非專屬本業收入範圍認定辦法第三條所定之非專屬本業收入。
二、證券交易法第十五條所定之有價證券之承銷、自行買賣、行紀、居間或代理業務收入。
三、期貨交易法第三條所稱期貨交易業務收入。
四、票券金融管理法第二十一條所定之短期票券及金融債券之簽證、承銷、經紀或自營業務收入。
五、信託業法第十六條所定之金錢信託、金錢債權及其擔保物權信託或有價證券信託業務收入。
六、保險法第八條及第九條所定之保險代理人從事代理業務及保險經紀人洽訂保險契約或提供相關服務收取之代理費收入、佣金收入及手續費收入。
七、銀行法第七十一條第七款及第七十四條之一所定投資短期票券收入。
八、買賣或持有中央銀行依中央銀行法第二十七條規定發行定期存單產生之收入。
前項第七款施行時，尚未核課或尚未核課確定之案件，適用該款規定。
一、銀行業保險業信託投資業證券業期貨業票券業及典當業經營非專屬本業收入範圍認定辦法第三條所定之非專屬本業收入。
二、證券交易法第十五條所定之有價證券之承銷、自行買賣、行紀、居間或代理業務收入。
三、期貨交易法第三條所稱期貨交易業務收入。
四、票券金融管理法第二十一條所定之短期票券及金融債券之簽證、承銷、經紀或自營業務收入。
五、信託業法第十六條所定之金錢信託、金錢債權及其擔保物權信託或有價證券信託業務收入。
六、保險法第八條及第九條所定之保險代理人從事代理業務及保險經紀人洽訂保險契約或提供相關服務收取之代理費收入、佣金收入及手續費收入。
七、銀行法第七十一條第七款及第七十四條之一所定投資短期票券收入。
八、買賣或持有中央銀行依中央銀行法第二十七條規定發行定期存單產生之收入。
前項第七款施行時，尚未核課或尚未核課確定之案件，適用該款規定。