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教育部;財政部民國108年1月8日臺教授體部字第1070045893C號;台財稅字第10804500550號
訂定「個人捐贈運動員專戶與所得稅列舉扣除實施辦法」
MINISTRY OF EDUCATION; MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Implementation Regulations Governing Donations Made by Individuals into Dedicated Accounts for Athletes and Listing of Income Tax Deductions"