Air Pollution Control Act Enforcement Rules Article 13

The related industries referred to in Article 18, paragraph 2 of this Act means those stationary and mobile sources subject to the collection of air pollution control fees in applying Article 16, paragraph 1 of this Act.Major shareholders as referred to in Article 18, paragraph 2 of this Act means those holding more than 5% of the total number of voting shares issued by a company or total capital of a company. When the major shareholder is a natural person, the number of shares held by the spouse and minor children shall be included in the total; when the major shareholder is a legal person or group with a manager or representative, the said representative, manager or administrator shall also be considered as the same.
中文原文 空氣污染防制法施行細則第13條
本法第十八條第二項所稱相關產業,指適用本法第十六條第一項規定,屬應徵收固定污染源及移動污染源空氣污染防制費之對象。
本法第十八條第二項所稱大股東,指持有公司已發行有表決權股份總數或資本總額百分之五以上者。
大股東為自然人時,其配偶及未成年子女之持股數應一併計入;大股東為法人或其他設有管理人或代表人之團體時,該法人或團體之代表人、經理人或管理人亦屬之。

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