Act for Development of Small and Medium Enterprises Article 36
A small and medium-sized enterprise may retain and withhold from distributing a surplus earning in an amount not exceeding double the amount of its paid-in capital. In case the retained and undistributed earnings exceed the aforesaid limit, any additional surplus earning retained in each year thereafter shall be free from the restriction stipulated in the Income Tax Act after as profit seeking enterprise income tax at the rate of 10% has been surcharged.The retain and withhold from distributing a surplus earning after 1998 until then, shall obey the Income Tax Acts, and not apply to the preceding paragraph.
中文原文 中小企業發展條例第36條
中小企業得在不超過已收資本額一倍之限度內，保留盈餘，不予分配；超過以上限度而不分配者，就其每一年度再保留之盈餘，於加徵百分之十營利事業所得稅後，不受所得稅法之限制。
八十七年度及以後年度之保留盈餘，應依所得稅法規定辦理，不適用前項規定。
八十七年度及以後年度之保留盈餘，應依所得稅法規定辦理，不適用前項規定。