Act Governing the Retirement, Bereavement Compensation, Discharge with Severance Pay Benefits for the Teaching and Other Staff of School Legal Persons and their Respective Private School(s) Article 38
All account books, receipts, and operational revenue and expenditure pertaining to the Fund Management Committee handling matters in accordance with the provisions of this Act are without exception exempt from taxation.
中文原文 學校法人及其所屬私立學校教職員退休撫卹離職資遣條例第38條
儲金管理會辦理本條例規定業務之一切帳冊、單據及業務收支，均免課稅捐。