Financial Asset Securitization Act Article 39
Other than Beneficiary Securities being recognized as short-term bills by the competent authority, the trading of Beneficiary Securities shall be subject to the securities transaction tax at the tax rate applicable to corporate bonds.
中文原文 金融資產證券化條例第39條
受益證券除經主管機關核定為短期票券者外，其買賣按公司債之稅率課徵證券交易稅。