Fishermen Associations Act Article 14-6
When a regional fishermen association after merger applies for the registration of altering or transferring the real estate, movable properties that required registration, intellectual property rights, and all rights in rem with security owned by the regional fishermen association(s) before merger, it may directly process the registration with the merger approval document(s) issued by the competent authority, without paying the registration fees as well as the stamp tax and deed tax incurred by the merger; the following shall also apply:(1)The securities transaction tax of the transferred securities shall be exempted.(2)The transferred goods or services are not included in the scope for the levy of business tax.(3)If any land owned by the regional fishermen association(s) before merger is transferred, the registration of the transfer of the land ownership shall be conducted right after the present value of the land is decided upon examination pursuant to the Land Tax Act,, and the payable land value increment tax may be registered and paid by the regional fishermen association after merger when the land is transferred again. Upon bankruptcy or dissolution, the registered land value increment tax shall be paid on a priority basis.(4)Where any land assumed by the regional fishermen association(s) before merger pursuant to Article 33 of the Agriculture Finance Act, for which Article 76 of the Banking Act applies mutatis mutandis, is transferred to the regional fishermen association after merger, the land value increment tax shall be exempted.(5)The goodwill generated by the merger may be amortized within 15 years when declaring income tax.(6)The expense incurred by the merger may be recognized within ten years when declaring income tax.(7)Losses from selling non-performing loans as incurred by the merger may be recognized within 15 years when declaring income tax.For the reorganization of the Taiwan Provincial Fishermen Association as the National Fishermen Association, the registration fee and the related taxes shall be exempted pursuant to the preceding paragraph.
中文原文 漁會法第14-6條
合併後區漁會於申請對合併前區漁會所有不動產、應登記之動產、智慧財產權及各項擔保物權之變更、移轉或讓與等登記時，得憑主管機關許可合併之核准函等相關文件，逕向登記機關辦理登記，免繳納登記費用及免徵因合併而發生之印花稅及契稅，並依下列各款規定辦理：
一、其移轉之有價證券，免徵證券交易稅。
二、其移轉貨物或勞務，非屬營業稅之課徵範圍。
三、合併前區漁會所有之土地隨同移轉時，經依土地稅法審核確定其現值後，即予辦理土地所有權移轉登記，其應繳納之土地增值稅准予記存，由合併後區漁會於該項土地再移轉時一併繳納之；其破產或解散時，經記存之土地增值稅，應優先受償。
四、合併前區漁會依農業金融法第三十三條準用銀行法第七十六條規定承受之土地，因合併而隨同移轉予合併後區漁會時，免徵土地增值稅。
五、因合併產生商譽，於申報所得稅時，得於十五年內攤銷之。
六、因合併產生之費用，於申報所得稅時，得於十年內認列。
七、因合併出售不良債權所受之損失，於申報所得稅時，得於十五年內認列損失。
省漁會組織變更為全國漁會，其登記費用之免繳及相關稅賦之免徵，依前項規定辦理。
一、其移轉之有價證券，免徵證券交易稅。
二、其移轉貨物或勞務，非屬營業稅之課徵範圍。
三、合併前區漁會所有之土地隨同移轉時，經依土地稅法審核確定其現值後，即予辦理土地所有權移轉登記，其應繳納之土地增值稅准予記存，由合併後區漁會於該項土地再移轉時一併繳納之；其破產或解散時，經記存之土地增值稅，應優先受償。
四、合併前區漁會依農業金融法第三十三條準用銀行法第七十六條規定承受之土地，因合併而隨同移轉予合併後區漁會時，免徵土地增值稅。
五、因合併產生商譽，於申報所得稅時，得於十五年內攤銷之。
六、因合併產生之費用，於申報所得稅時，得於十年內認列。
七、因合併出售不良債權所受之損失，於申報所得稅時，得於十五年內認列損失。
省漁會組織變更為全國漁會，其登記費用之免繳及相關稅賦之免徵，依前項規定辦理。