Act for Development of Small and Medium Enterprises Article 22
Where a small or medium enterprise suffers great damages caused by natural disaster, the competent authority shall coordinate the financial authority for tax exemption or reduction or other remedies.
中文原文 中小企業發展條例第22條
中小企業因天災而受重大損害時，主管機關應協調財政機關辦理稅捐減免或其他救助。