Regulations Governing Investment Tax Credits for Tourist Industry Participation in Government-Sanctioned International Tourism Publicity and Promotion Undertakings Article 9

The investment tax credit rate specified in Articles 3 through 5 shall be implemented on a trial basis for two years from the day these Regulations take effect, and shall be reviewed by the Executive Yuan following that two-year period.
中文原文 觀光產業配合政府參與國際觀光宣傳推廣適用投資抵減辦法第9條
第三條至第五條所定之投資抵減率,由行政院每二年檢討一次,為必要之調整及修正。

English translation for reference only; the Chinese text prevails. Not legal advice.