Financial Asset Securitization Act Article 41
The revenues of the SPT, after deducting the cost and expenses, shall be the beneficiaries' income and subject to the income tax on interest, and shall not be counted into corporate income of the Trustee.When practically distributing the interest as referred to in the preceding paragraph, the Trustee shall withhold the income tax in accordance with the applicable withholding rate, and such interest shall be separately taxed and will not be consolidated into the gross personal income or gross corporate income of the beneficiaries.
中文原文 金融資產證券化條例第41條
特殊目的信託財產之收入，減除成本及必要費用後之收益，為受益人之所得，按利息所得課稅，不計入受託機構之營利事業所得額。
前項利息所得於實際分配時，應以受託機構為扣繳義務人，依規定之扣繳率扣繳稅款分離課稅，不併計受益人之綜合所得總額或營利事業所得額。
前項利息所得於實際分配時，應以受託機構為扣繳義務人，依規定之扣繳率扣繳稅款分離課稅，不併計受益人之綜合所得總額或營利事業所得額。