Regulations Governing Application of Recognizing Income from Controlled Foreign Company for Profit-Seeking Enterprise Article 1
These Regulations are enacted pursuant to the provisions set out in Paragraph 5, Article 43-3 and Paragraph 5, Article 80 of the Income Tax Act.
中文原文 營利事業認列受控外國企業所得適用辦法第1條
本辦法依所得稅法（以下簡稱本法）第四十三條之三第五項及第八十條第五項規定訂定之。