BUSINESS MERGERS AND ACQUISITIONS ACT Article 44-1
In cases where a company is dissolved due to the merger/consolidation or division, the individual shareholders who acquire the shares of the surviving company or the newly incorporated company after the merger/consolidation, or of an existing or newly incorporated company after division, whichever domestic or foreign, when her dividend income is calculated in accordance with the provisions of the Income Tax Act, may choose to defer all dividends until the consecutive three years from the following year of receiving dividend income, and the income tax shall be levied evenly over three years. Such deferral cannot be changed once selected.The following requirements shall be satisfied in order for the dissolved companies and the divided companies to apply the preceding Paragraph:1.The period from set up registration of the company to the date of its resolution on merger/consolidation or division is less than five years.2.The company does not issue shares to the public.To make Paragraph 1 applicable, the dissolved companies and the divided companies shall, within 45 days from the date when the competent authority approves the change of registration, record the shareholder's selection to defer tax payment in the prescribed format, attach relevant documents, and submit them for reference to the tax collection authority where the company is located. Any overdue application will not be accepted.The date of resolution on merger/consolidation or division under Subparagraph 1, Paragraph 2 shall refer to the date on which the first resolution of the shareholders' meeting is passed for the merger/consolidation or division of the company. However, in case any short-form merger/consolidation proceeded under Article 19 and any short-form division is proceeded under Article 37 by a company, it shall be the date when the first resolution is made by the board of directors.The procedures of income tax report for deferring tax payment on the dividend income and the documents to be presented in Paragraph 1, the format specified, the documents and other related items in Paragraph 3, shall be prescribed by the Ministry of Finance.
中文原文 企業併購法第44-1條
因合併而消滅之公司、被分割公司，其個人股東取得合併後存續或新設、分割後既存或新設之公司或外國公司股份，依所得稅法規定計算之股利所得，得選擇全數延緩至取得次年度之第三年起，分三年平均課徵所得稅，一經擇定不得變更。
前項消滅公司、被分割公司應符合以下條件：
一、公司自設立登記日起至其決議合併、分割日未滿五年。
二、公司未公開發行股票。
第一項消滅公司、被分割公司應於主管機關核准變更登記日起四十五日內，依規定格式填具股東擇定延緩繳稅情形，並檢附相關文件資料，送請公司所在地稅捐稽徵機關備查，始適用第一項規定，逾期不予受理。
第二項第一款所稱決議合併、分割日，指對於公司合併或分割，股東會首次決議通過之日。
但公司進行第十九條之簡易合併或第三十七條之簡易分割時，為董事會首次決議通過之日。
第一項股利所得延緩繳稅於所得稅申報之程序、應提示文件資料、第三項規定格式、文件資料及其他相關事項之辦法，由財政部定之。
前項消滅公司、被分割公司應符合以下條件：
一、公司自設立登記日起至其決議合併、分割日未滿五年。
二、公司未公開發行股票。
第一項消滅公司、被分割公司應於主管機關核准變更登記日起四十五日內，依規定格式填具股東擇定延緩繳稅情形，並檢附相關文件資料，送請公司所在地稅捐稽徵機關備查，始適用第一項規定，逾期不予受理。
第二項第一款所稱決議合併、分割日，指對於公司合併或分割，股東會首次決議通過之日。
但公司進行第十九條之簡易合併或第三十七條之簡易分割時，為董事會首次決議通過之日。
第一項股利所得延緩繳稅於所得稅申報之程序、應提示文件資料、第三項規定格式、文件資料及其他相關事項之辦法，由財政部定之。