The Credit Cooperatives Act Of The Republic Of China Article 31
Where the size of a credit cooperative has reached prescribed standards, Subparagraph 10 of Paragraph 1 of Article 8 of the Business Tax Act exempting the payment of business tax shall become inapplicable.Where a credit cooperative has reached the prescribed standards referred to in the preceding paragraph, it may be reincorporated into a commercial bank according to the preceding Article.The standards referred to in paragraph 1 shall be prescribed by the Central Competent Authority and submitted to the Legislative Yuan for approval and record.
中文原文 信用合作社法第31條
信用合作社之規模達一定標準者，不適用營業稅法第八條第一項第十款有關免徵營業稅之規定。
信用合作社達前項一定標準者，得依前條之規定變更組織為商業銀行。
第一項所稱一定標準，由中央主管機關定之，並報請立法院核備。
信用合作社達前項一定標準者，得依前條之規定變更組織為商業銀行。
第一項所稱一定標準，由中央主管機關定之，並報請立法院核備。