Regulations Governing Tax Credit for Businesses Investing in Motion Picture Production Enterprises for the Production of Domestically Produced Motion Pictures Article 1
These Regulations are formulated in accordance with Paragraph 4 of Article 39-1 of the Motion Picture Act (hereinafter referred to as the Act).
中文原文 營利事業投資電影片製作業製作國產電影片投資抵減辦法第1條
本辦法依電影法（以下簡稱本法）第三十九條之一第四項規定訂定之。