Development of the Cultural and Creative Industries Act Article 27-3
Those who have already elected to use other tax incentives provided for in other laws may not also apply the tax incentives of this Act.
中文原文 文化創意產業發展法第27-3條
已依其他法令享有租稅優惠者，不得就同一事項重複享有本法所定之租稅優惠。