Sports Industry Development Act Article 25
In order to boost sports industry development, the amount of a company’s funds which have been invested into research and development of sports goods or services may enjoy a tax liability reduction or exemption in accordance with related tax legislation or the provisions of other laws.
中文原文 運動產業發展條例第25條
為促進運動產業發展，公司投資於運動產品或服務之研究、發展支出金額，得依有關稅法或其他法律規定減免稅捐。